Baby wipes classification under heading 3307 confirmed, with GST at 18% and the classification circular applied.

Baby wipes were classified under heading 3307 because their essential character, as determined from their constituents and the HSN Explanatory Notes, aligned with wipes impregnated with perfumes or cosmetics rather than with absorbent sanitary articles. Heading 9619 was held inapplicable because it covers sanitary towels, napkins and similar products designed to absorb and store fluid and fit the human body, which baby wipes do not. Circular No. 52/26/2018-GST was held applicable, and the goods attracted GST at 18% on the facts considered by the Authority.

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Issues: Whether baby wipes are classifiable under heading 3307 or heading 9619, what rate of GST applies to baby wipes, and whether Circular No.52/26/2018-GST dated 09.08.2018 applies to the applicant.

Analysis: The classification of wipes was examined with reference to the circular, the HSN Explanatory Notes, and the General Rules for Interpretation. The circular explains that wipes impregnated with perfumes or cosmetics fall under heading 3307, while wipes coated with soap or detergent fall under heading 3401. The Explanatory Notes exclude from heading 5603 nonwoven products impregnated or coated with such preparations and indicate that the essential character of the product is determined by its constituents. Heading 9619 was found to cover sanitary towels, napkins and similar absorbent articles designed to absorb and store fluid and to fit the human body, which is not the nature of baby wipes.

Conclusion: Baby wipes are classifiable under heading 3307 and attract GST at 18%. The circular applies to the applicant.

Final Conclusion: The ruling fixes the classification of baby wipes outside heading 9619 and confirms the higher GST rate under heading 3307 on the facts placed before the Authority.

Ratio Decidendi: For classification, the essential character and constituent nature of the product, read with the HSN Explanatory Notes, determine the heading; articles not designed as absorbent sanitary products cannot be placed in heading 9619.

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