‘Wet Wipes’ classifiable under 3307 90 90: AAR Tamilnadu

In re K. Suresh (GST AAR Tamilnadu) Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same 1. The product ‘Wet Wipes’ supplied by the applicant is classifiable under 3307 90 90 of the First Schedule to the Customs Tariff Act, 1975 2. The Rate of tax applicable is 14% CGST and 14% SGST as per SI No 29 of Schedule IV of Notification no. 01/2017-C.T. (Rate) dated 28.06.2017 and as per SI No 29 of Schedule IV of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017, respectively upto 14.11.2017. From 15.1...