Classification of Goods — The applicant is a manufacture of “disposable underpads” which is used by bed ridden patients to protect skin from moisture. The Applicant sought advance ruling on the question: Whether disposable underpads manufactured by the appellant falls under HSN tariff item 9619.00.90? The Authority ruled out that disposable underpads manufactured by the appellant falls under HSN tariff item 96190090 and attracts 12% GST. — Dobersun Products Pvt. Ltd., In Re… [2019] 13 TAXLOK.COM 093 (AAR-Kerala)