GST classification for household sanitary paper goods set at the standard taxable rate under Schedule 3 provisions. Specified paper products used for household or sanitary purposes-including toilet or facial tissue stock, towel or napkin stock, and cellulose wadding and webs of cellulose fibres in rolls or sheets-are classified under Schedule 3 and subject to GST 18%, irrespective of creping, embossing, perforation, colouring, decoration or printing.