Foam cup pads classifiable under HSN 39262091 & attracts GST @18%

In re Maavisa Fom CUP Private Limited (GST AAR Uttar Pradesh) Foam cup pads attracts GST @18% The AAR, Uttar Pradesh, in M/s Maavisa Fom Cup Private Limited [Advance Ruling No. ADRG -28/2023 dated June 19, 2023] ruled that foam cup pads are to be classified under the HSN 39262091, thereby attracting GST @18%. Facts: M/s. Maavisa Fom Cup Pvt. Ltd. (“the Applicant”) engaged in the manufacturing of highly specialized foam cup pads in state of art machine which are supplied to women’s brassier (ladies bra) manufacturers. The material used for manufacturing of these pads include foam made...