Baby wipes classifiable under heading 3307, 18% GST Payable

In re Xtracare Products Private Limited (GST AAR Karnataka) 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 instant case, the impugned article- ‘baby wipes’ are neither designed to absorb and store fluids nor are shaped to fit human body and hence cannot be classified under tariff heading 9619. Thus the product ‘baby wipes” merits classification under tariff heading 3307 and attract 18% GST, in terms of Circular No. 52/26/2018 GST dated 09.08.201...