Functional similarity to sanitary towels supports HSN 9619 00 90 classification for disposable underpads and the applicable GST rate.

Disposable underpads designed to absorb body fluids and keep the covered area dry were treated as functionally similar to sanitary towels and comparable articles. On that basis, the product was classified under HSN 9619 00 90 as sanitary towels, tampons, napkins, napkin liners for babies and similar articles, with the corresponding GST rate to follow the notified entry under the Central Tax (Rate) notification. The ruling accepted the applicant's classification position and held the product to fall within the specified heading.

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Issues: Whether disposable underpads manufactured by the applicant are classifiable under HSN 9619 00 90 as sanitary towels and similar articles, and the consequential GST rate applicable thereto.

Analysis: The product was found to be a disposable underpad designed to absorb body fluids and keep the covered area dry. Its function was treated as similar to sanitary towels and comparable articles because both serve to absorb fluids and prevent moisture contact. On that functional basis, the product was held to fall within HSN 9619 00 90, described as sanitary towels, tampons, napkins, napkin liners for babies and similar articles. The ruling also noted the applicable rate entry under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.

Conclusion: The product is classifiable under HSN 9619 00 90 and the ruling is in favour of the applicant.

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