GST classification of wadding of textile materials confirms taxable treatment for absorbent cotton wool with limited exclusions. Classification and taxation of wadding of textile materials is specified under Schedule 2 as subject to GST @ 12% where goods include wadding and articles such as absorbent cotton wool, with a specific exclusion for cigarette filter rods. The entry was amended by Notification No. 7/2018 to clarify the scope and record the exclusion.