Amid growing anger against imposing GST of 12% on sanitary napkins, the government defended the move saying 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 ...

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