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2019 (10) TMI 1234 - AAR - GSTClassification of goods - disposable underpads which is used by bed ridden patients to protect skin from moisture - whether falls under HSN tariff item 9619.00.90 or not? - HELD THAT:- The “disposable underpad” is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 - Others - The product attracts 12% GST [Sl.No.235 of Schedule II of Notification no.01/2017 -Central Tax (Rate) dtd.28-06-2017 and SRO.No,360/2017].
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