Home Case Index All Cases GST GST + AAR GST - 2021 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 38 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAClassification of goods - HSN Code - baby wipes - rate of tax to be levied on baby wipes - If Circular No.52/ 26/ 2018 GST-dated 9th August 2018, is not applicable to the applicant, whether the applicant can go back and charge GST @ 12% since there exists ambiguity in this regard? - HELD THAT:- Circular No.52/26/2018-GST dated 09.08.2018 clarifies that the classification of “baby wipes” depends on their constituents; they are classifiable under tariff heading 3307 if they are impregnated with perfumes or cosmetics and if they are coated with soap or detergent they would fall under tariff heading 3401; they would attract 18% GST in both cases. The Tariff heading 9619 covers articles having multiple layers designed to absorb and store fluid. Generally, these articles are shaped so as to fit snugly to human body. In the instant case, the impugned article-‘baby wipes' are neither designed to absorb and store fluids nor are shaped to fit human body and hence cannot be classified under tariff heading 9619 - the product “baby wipes” merits classification under tariff heading 3307 and attract 18% GST, in terms of Circular dated 09.08.2018. The Circular No.52/ 26/2018 GST-dated 9th August 2018, is applicable to the applicant.
|