GST on Sanitary Napkins: Another PIL Before Bombay HC seeking Exemption
By Taxscan Team - On July 22, 2017 5:18 pm - 2 mins read
A Public Interest Litigation (PIL) has been filed before the Bombay High Court by Shetty Women Welfare Foundation on behalf of SheSays, an NGO campaigning for women’s rights. Advocate Ms. Devyani Kulkarni has filed the PIL and Senior Counsel Mr. Mihir Desai appeared in the matter.
The petition seeks to exempt sanitary napkins from the levy of GST. Under the present GST regime that rolled out on July 1, sanitary napkins are in the 12% tax category.
The Petitioner organization contents that the exemption is necessary to make access to basic menstrual hygiene products easier for women. According to them, only 12% women in India can afford sanitary napkins, thus leaving the basic hygiene product out of the reach of 88% women and girls.
The NGO contended steps were necessary to ensure menstrual and reproductive health of women as these are the rights conferred upon them by Article 21 of the Constitution of India.
Advocate Devyani Kulkarni on Wednesday mentioned the PIL for urgent hearing before the division bench of Chief Justice Manjula Chellur and justice Nitin Jamdar, and it is likely to come up for hearing on July 24.
The petitioners sought for the following reliefs:
Order directing the Union of India and the State Governments to implement the existing schemes for providing low cost sanitary napkins and promoting menstrual hygiene.
Order quashing and setting aside the entry of sanitary napkins and tampons from the GST Rate Schedule for Goods.
Order directing the Union of India and the State Governments to consider enhancing the existing schemes or introducing new schemes to provide low cost sanitary napkins to as many women and girls as possible and promoting menstrual hygiene awareness.
Order directing the State Governments/Union of India to manufacture sanitary napkins using the low cost manufacturing techniques or establish and assist women self-help groups in manufacturing low cost sanitary napkins and then procure and distribute sanitary napkins from these Women Self-help groups.
Order directing the Municipal Corporations and Zilla Parishads in each district in Maharashtra to set-up sanitary vending and disposal machines in each and every public& private school and public toilet in Maharashtra.
Order directing the Union of India and the GST Council to consider price regulating sanitary napkins under the Essential Commodities Act.
Order directing the National Pharmaceutical Pricing Authority to consider price regulating sanitary napkins under the DPCO 2013.
The Chief Justice has issued notices to parties that are made Respondents to the PIL and has given a returnable date of 4 weeks from 20th July 2017.
