GST on sanitary and household paper goods is taxable under a newly notified rate following government notification. GST applies to toilet paper and similar cellulose-based sanitary and household paper articles classified under Schedule II, covering rolls, cut-to-size tissues, towels, napkins for babies, tampons, bed sheets and related apparel or hospital articles; these items are subject to the newly notified IGST rate by Notification No. 09/2025 effective 22-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on sanitary and household paper goods is taxable under a newly notified rate following government notification.
GST applies to toilet paper and similar cellulose-based sanitary and household paper articles classified under Schedule II, covering rolls, cut-to-size tissues, towels, napkins for babies, tampons, bed sheets and related apparel or hospital articles; these items are subject to the newly notified IGST rate by Notification No. 09/2025 effective 22-09-2025.
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