Disposalble underpad is taxable @12% GST

In re M/s. Dobersun Products Pvt. Ltd. (GST AAR Kerala) The applicant is a manufacture of “disposable underpads” which is used by bed ridden patients to protect skin from moisture. They requested advance ruling on the following: Whether disposable underpads manufactured by the appellant falls under HSN tariff item 9619.00.90? The authorized representative of the applicant was heard. It is highlighted that the products in question are disposable underpads that are made up of materials that absorb fluids while ensuring that the area covered by the underpad ls kept dry throughout. It ...