https://www.taxtmi.com/caselaws?id=387750 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. en-us Fri, 21 Jun 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387750 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. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387750