GST classification of nonwoven wipes clarified confirming taxable treatment and reference to circular guidance for baby wipes and facial tissues. Classification under GST focuses on nonwoven goods, whether or not impregnated, coated, covered or laminated, and the application of the Schedule 2 tax rate to such goods. The advisory clarifies that baby wipes, facial tissues and similar products fall within the nonwoven classification when their composition and treatment meet the described characteristics and directs reliance on the referenced circular paragraph for consistent classification.