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of <h1>Classification Update: Baby Wipes and Tissues Now Under Schedule 3, Subject to 18% IGST or 9% CGST/SGST</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) of 18% or a Central Goods and Services Tax (CGST) of 9% plus a State/Union Territory Goods and Services Tax (SGST/UTGST) of 9%. This includes soap and organic surface-active products for skin washing, available in various forms and retail packaging. Clarification was sought regarding the classification of baby wipes, facial tissues, and similar products, as referenced in Circular No. 52/26/2018-GST. Amendments to the classification were made effective from November 15, 2017, as per notification no. 43/2017.
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