The bench held that the issue of whether a product falls within a particular class or category falls within the province of the judicial and quasi-judicial authorities created under the provisions of the Central Goods and Services Tax Act.

The Bombay High Court on Monday quashed the Centre's 2020 press release classifying hand sanitisers as disinfectants attracting 18 per cent GST, noting that the issue of classification lies with the judicial and quasi-judicial adjudicatory authorities.

Source – deccanherald.com