K Suresh ., In re
Date: June 21, 2019
Subject Matter
'Wet Wipes' supplied by the applicant is classifiable under 3307 90 90. Attracts 28% GST.
Summary
Wipes with textile material as a carrying medium will be classified under CTH 3307. In the case at hand it is seen that in the products of the applicant, from the submissions that the Non-woven fabric is the medium used and the composition of the wip…
The Applicant Mr. K. Suresh, No.45/5, P.A.Koil Street, Arumbakkam, Chennai – 600 106 (hereinafter called the Applicant) is not registered under GST. The applicant has stated that he intends to manufacture “Wet Wipes” with 2% Chlorhexidine Gluconate and supply it to the dealers. They have sought Advance Ruling on the following question: “Applicable rate of tax on the sales (…