12% GST Applicable on product Cramp Comfort used by women during period pain: AAR
The Applicant is a company engaged in supply of various women wellness products such as sanitary pads, value kits which include various products, multipurpose pouch to fit daily essentials, liners and ‘Cramp Comfort’ which are heat patches for period pain, under the brand name ‘Nua’. They have stated that in August 2020 they have launched a new product ‘Cramp Comfort’ which is a heat patch used by women during period pain. The Cramp Comfort patches are air activated and emits heat upon contact with the atmosphere. It relaxes muscles and ensures smooth passage of blood flow during the monthly cycle.
Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification?
The product Comfort paich is to be classified under HSN 3005 and the applicable CGST is 6% as per serial Number 64 in schedule II of Notification o1/2017 –Central Tax (Rate) dated: 28.06.2017 and applicable SGST is 6% as per Serial No. 64 of Schedule II of Notification G.O. (Ms) No.62 (No. II(2) / ctr / 532(D-4) / 2017) TNGST (Rate), dated: 29.06.2017
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