HS Code and GST rate for babies Wipes covered with soap or detergent coated or covered with perfume or cosmetic
Answer: As per the HSN Explanatory notes paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, whether or not perfumed or put up for retail sales, fall under HS Code 3401 and attracts 28% GST.
However, wadding felt and nonwovens impregnated, coated or covered with perfume or cosmetic fall under HS Code 3307 and attract 28% GST.
Source: GST Tweets
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