The Appellate Authority for Advance Ruling (AAAR) noted that the Explanatory Notes to the HSN Heading 38.08 provides that disinfectants are agents which destroy or irreversibly inactivate undesirable bacteria, viruses or other micro-organisms, generally on inanimate objects. It is also stated that this group includes sanitizers, bacteriostats and sterilisers. The argument of appellant that the DGFT Notification, dated 6-5-2020 prohibits the export of Alcohol-based hand sanitizers falling under ITC HS Codes 3004, 3401, 3402 and 3808.94 and Chapter Headings 34.01 and 34.02 pertains to soaps and other organic surface-active products used for washing the skin and Chapter Heading 3808.94 covers insecticides and disinfectants generally used on inanimate surfaces. Therefore, it was argued that Heading 30.04 would be the most appropriate heading which covers alcohol-based hand sanitizers. The AAAR noted that DGFT Notification is not an authority for determining the classification of goods under GST law and therefore, this submission of the appellant was rejected. Thus, it was held that the order passed by AAR is upheld and 18 per cent GST would be levied. However, With effect from 14-6-2021 up to 30-9-2021, the GST rate on hand sanitizer falling under Chapter Heading 3808.94 has been reduced to 5 per cent vide Notification No. 05/2021 Central Tax (Rate), dated 14-6-2021.