Feminine Sanitary Products Zero Rated

On 3 December 2018, the fifth amendment to the Goods and Services Tax Act was published in the Gazette, which introduced feminine sanitary products to the zero-rated schedule.

Effective from 3 December 2018, all Sanitary napkins, tampons, menstrual cups and other such products are included as essential goods specified under schedule 1 of the GST Act. Any businesses that supply feminine sanitary products will be required to charge tax at zero-percent – effectively making the products GST free – from 3 December 2018 onwards, regardless of the industry in which the enterprise is located. There is no restriction in claiming the input tax incurred at standard rate, on purchasing these items prior to the effective date.