Itc on senitizer

If is for furtherance of business, allowed. but it distribut as without consideration not allow as per sec 17

Entity uses senitizer for senitising his emplo.and customer so it is not sale hence sec 17 applicable but in my opinion govt. will gives relaxation in sec17

Yes, If is used for furtherance of business, than allowed. If that used by business itself like in shop, factory or for employees or customer than allowed.
But it distribution as without consideration not allow as per sec 17.

The Economic Times reported that the Government could allow Companies to claim ITC for Personal Protective Equipment (PPE), Sanitiser, Mask and other such goods distributed free for battling Covid-19 officials of CBIT aware of the development said the issue was being examined and a decision is expected shortly. One of the official said the govt. had received several representations seeking relaxation in section 17(5)(h) of CGST Act 2017, which does not permit credit on goods given for free or as a gift, or lost, stolen, destroyed or written off.

I agree with you mr. vijayprakash p

Thank you,Mr. Asok Tanwar Sir.