Xtracare Products Private Limited ., In re
Date: November 26, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
"Baby wipes" merit classification under heading 3307 attracting 18% GST
Summary
a. The “baby wipes” merits classification under heading 3307. Tariff heading 9619 covers articles having multiple layers designed to absorb and store fluid. Generally, these articles are shaped so as to fit snugly to human body. In the in…
M/s. Xtracare Products Private Limited (herein after referred to as “the applicant”), No.725, 6th B Cross, 3rd Block, Koramangala, Bengaluru-560 034 having GSTIN29AAACX0193J1Z2 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST- ARA-01…