AAR: ‘Wet Wipes’ not classified as Medicaments / Sanitary products, taxable at 14%

Tamil Nadu AAR rules that the product ‘Wet wipes’, made up of Non-woven cellulose material and used as sanitary towel, is taxable at 28% GST (CGST plus SGST) upto November 14, 2017 and at 18% GST w.e.f. November 15, 2017; Referring to Circular No. 52/26/2018-GST dated August 09, 2018, opines that the ‘wipes made of spun lace non-woven fabric’ shall undoubtedly be taxable under CTH 3307 90 90; Accordingly, said product is taxable under Sl. No 29 of Schedule IV of Notif...