The “baby wipes” are classified under HSN code 3307 and attracts 18% GST.
Classification of goods— In the instant case, applicant is engaged in Import and trading of baby wipes.
Applicant sought advance ruling in respect of the following questions:
a. What is the HSN Code of baby wipes/ classification?
b. What is the rate of tax to be levied on baby wipes?
c. If Circular No.52/ 26/ 2018 GST-dated 9th August 2018, is not applicable to the applicant, whether the applicant can go back and charge GST @ 12% since there exists ambiguity in this regard.
The Circular No.52/26/2018-GST dated 09.08.2018, clarifies that the classification of “baby wipes” depends on their constituents; they are classifiable under tariff heading 3307 if they are impregnated with perfumes or cosmetics and if they are coated with soap or detergent they would fall under tariff heading 3401; they would attract 18% GST in both cases.
Held that— The “baby wipes” merits classification under heading 3307. The applicable rate of tax(GST) on baby wipes is 18%. The Circular No.52/26/2018 GST-dated 9th August 2018, is applicable to the applicant.
The “baby wipes” are classified under HSN code 3307 and attracts 18% GST.
Classification of goods— In the instant case, applicant is engaged in Import and trading of baby wipes.
Applicant sought advance ruling in respect of the following questions:
a. What is the HSN Code of baby wipes/ classification?
b. What is the rate of tax to be levied on baby wipes?
c. If Circular No.52/ 26/ 2018 GST-dated 9th August 2018, is not applicable to the applicant, whether the applicant can go back and charge GST @ 12% since there exists ambiguity in this regard.
The Circular No.52/26/2018-GST dated 09.08.2018, clarifies that the classification of “baby wipes” depends on their constituents; they are classifiable under tariff heading 3307 if they are impregnated with perfumes or cosmetics and if they are coated with soap or detergent they would fall under tariff heading 3401; they would attract 18% GST in both cases.
Held that— The “baby wipes” merits classification under heading 3307. The applicable rate of tax(GST) on baby wipes is 18%. The Circular No.52/26/2018 GST-dated 9th August 2018, is applicable to the applicant.