3307 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani Clarification Clarification regarding the classification of baby wipes, facial tissues and other similar products, and references have been received requesting for correct classification of these products. [ See para 8 of Circular No. 52/26/2018-GST dated 09.08.2018 ] ************* Notes: As inserted by notification no. 43/2017 - Integrated tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017