https://www.taxtmi.com/caselaws?id=415272 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. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415272 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. Case-Laws GST Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415272