This article will focus on the other side of the coin i.e. the real impact of putting sanitary napkins under zero percent GST slab. After much protests, Court cases and social media outcry, the Indian Government did so with a view of keeping these sanitary napkins affordable to all but in reality, this decision is bound to make them more expensive. This step is a direct blow to the domestic industries dealing in the manufacturing of these sanitary napkins as there is no Input tax credit mechanism available to the manufacturing. The manufacturers are still paying the GST on other materials required to make sanitary napkins and with no ITC available, the rates of these napkins are bound to rise.

Keywords: GST, Sanitary napkins, zero GST, Populist Measure, GST Council, ITC.

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