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GST : 'Wet Wipes' supplied by applicant is classifiable under heading No. 3307 90 90, and applicable tax rate is 9 per cent CGST and 9 per cent SGST from 15-11-2017 as per Sl. No. 60A of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017