Sanitary napkins to attract GST rate of 12%
Sanitary napkins will attract a GST rate of 12%, which is lower than the tax in the previous indirect tax regime. Before GST, sanitary napkins attracted concessional excise duty of 6% and 5% value added tax. The total tax incidence on sanitary napkins was 13.68% after considering cess. Raw materials used for sanitary napkins attract GST of 12% and 18%.