<h1>GST on Sanitary Napkins at 12% to Prevent Tax Inversion, Support Domestic Manufacturers Against Zero-Rated Imports.</h1> The Goods and Services Tax (GST) rate for sanitary napkins is set at 12%, aligning with the pre-GST total tax incidence of 13.68%. Sanitary napkins fall under heading 9619, and their major raw materials attract GST rates of 18% and 12%. This creates a tax inversion, leading to financial and administrative burdens for domestic manufacturers due to accumulated Input Tax Credit (ITC). Reducing the GST rate on sanitary napkins to 5% or nil would exacerbate these issues, disadvantaging domestic producers against imports, which would remain zero-rated and free from additional financial costs.