Goods and Services Tax – GST – Dated:- 10-7-2017 – There are some remarks made by various column writers on GST rate on sanitary napkins. It may be mentioned that the tax incidence on this item before and after GST is the same or less. Sanitary napkins are classifiable under heading 9619. In pre-GST, they attracted concessional excise duty of 6% and 5% VAT and, the pre-GST estimated total tax incidence on sanitary napkins was 13.68%. Therefore, 12% GST rate had been provided for sanitary napkin. Major raw materials for manufacture of sanitary napkins and applicable GST rates on them are as under: a) 18% GST rate – Super Absorbent Polymer – Poly Ethylene Film – Glue – LLDPE- Packing Cover b) 12% GST rate – Thermo Bonded Non-woven – Release
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