https://www.taxtmi.com/caselaws?id=376811 Classification of wet baby wipes, wet face wipes, bed and bath towels, and shampoo towels depends on the HSN notes, chapter notes and the essential character of the goods. Tariff terminology governs the GST rate notifications, and nonwovens merely serving as a carrier medium are classified by the nature of the impregnation. Products impregnated with perfume or cosmetics fall under heading 3307, while goods coated with soap or detergent fall under heading 3401. GST is payable according to the heading determined on that basis. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 07 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376811 Classification of wet baby wipes, wet face wipes, bed and bath towels, and shampoo towels depends on the HSN notes, chapter notes and the essential character of the goods. Tariff terminology governs the GST rate notifications, and nonwovens merely serving as a carrier medium are classified by the nature of the impregnation. Products impregnated with perfume or cosmetics fall under heading 3307, while goods coated with soap or detergent fall under heading 3401. GST is payable according to the heading determined on that basis. Case-Laws GST Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376811