AAR: ‘Disposable underpads’ functionally similar to sanitary towels, taxable at 12%

Kerala AAR classifies ‘disposable underpads’, for use by bed ridden patients to protect skin from moisture, under HSN 96190090 taxable at 12% GST; Observes that the product in question is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the body parts dry and hence, appropriately classifiable under “HSN 96190090-Others” taxable under Sl. No. 235 of Schedule II of Notification No.01/2017-Central Tax (Rate) dated June...