https://www.taxtmi.com/caselaws?id=384092 Wet wipes made of non-woven fabric impregnated with cleansing and antiseptic ingredients are classified by their essential character and function. Because the product was used for wiping and external cleansing of the skin, and not for internal administration or bodily absorption as contemplated by heading 3004, it falls under heading 3307 as a nonwoven impregnated with cosmetic or toilet preparations. The ruling also states that GST follows the notified rate for heading 3307, with 14% CGST and 14% SGST up to 14.11.2017, and 9% CGST and 9% SGST from 15.11.2017. en-us Fri, 21 Jun 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384092 Wet wipes made of non-woven fabric impregnated with cleansing and antiseptic ingredients are classified by their essential character and function. Because the product was used for wiping and external cleansing of the skin, and not for internal administration or bodily absorption as contemplated by heading 3004, it falls under heading 3307 as a nonwoven impregnated with cosmetic or toilet preparations. The ruling also states that GST follows the notified rate for heading 3307, with 14% CGST and 14% SGST up to 14.11.2017, and 9% CGST and 9% SGST from 15.11.2017. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384092