GST treatment on sanitary and related articles: specified tariff codes attract scheduled goods tax until the stated expiry. Tariff subheadings 9619 00 30, 9619 00 40 and 9619 00 90 are placed in Schedule 2 and are subject to GST at the scheduled rate until 21-09-2025; the entry covers all goods under those subheadings and notes an amendment by Notification No. 19/2018 effective 27-07-2018 which replaced earlier wording describing sanitary towels, tampons, baby napkins and similar articles under heading 9619.
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Provisions expressly mentioned in the judgment/order text.
GST treatment on sanitary and related articles: specified tariff codes attract scheduled goods tax until the stated expiry.
Tariff subheadings 9619 00 30, 9619 00 40 and 9619 00 90 are placed in Schedule 2 and are subject to GST at the scheduled rate until 21-09-2025; the entry covers all goods under those subheadings and notes an amendment by Notification No. 19/2018 effective 27-07-2018 which replaced earlier wording describing sanitary towels, tampons, baby napkins and similar articles under heading 9619.
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