GST Classification for Baby Wipes: Perfumed or Soapy Products Fall Under 18% Rate, HS Codes 3307 & 3401.
Circulars
GST
Appropriate classification of baby wipes, facial tissues and other similar products – if the baby wipes are impregnated with perfumes or cosmetics, then the same would fall under HS code 3307 and would attract 18% GST rate. Similarly, if they are coated with soap or detergent, then it would fall under HS code 3401 and would attract 18% GST.
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