2019 (10) TMI 1234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 - Others - The product attracts 12% GST [Sl.No.235 of Schedule II of Notification no.01/2017 -Central Tax (Rate) dtd.28-06-2017 and SRO.No,360/2017]. - KER/51/2019 - - - Dated:- 21-6-2019 - SHRI. S. ANILKUMAR, IRS SHRI. B.S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th spinal cord injuries, bed ridden patients with urinary incontinence, patients who are either paralysed or in a coma. The soft non-woven polypropylene used in the pads help in preventing re-wetting of the skin and protects the skin from moisture while the super absorbent polymer in the pad draws the moisture away by absorbing any fluid discharged from the body. The product also incorporates a wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X