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2019 (3) TMI 832 - AAR - GSTClassification of goods - rate of tax - Wet Baby Wipes - Wet Face Wipes - Bed and Bath Towels - Shampoo Towels - Held that:- The relevant Chapter Notes and Explanatory Notes of HSN indicates that if non-woven are impregnated, coated or covered with perfume or cosmetic, the product would fall under Chapter Heading 3307 and in case such non-woven are impregnated, coated or covered with soap or detergent, the product would fall under Chapter Heading 3401 - These products would also not fall under Chapter Heading 4818 as the said heading covers the products of paper, cellulose wadding etc. and not of non-wovens - also, Chapter Heading 9619 covers ‘Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material’ which heading does not specifically cover the aforesaid products. Thus, the products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401 - GST rate prescribed for the applicable HS code shall be charged under Central Goods & Services Tax Act, 2017 and Gujarat Goods & Services Tax Act, 2017 and notifications issued thereunder.
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