Ruling G47 Explains Types of Feminine Sanitary Products

On 10 December 2018, Tax Ruling G47 was published in the government gazette which amends Section 40 of the Goods and Services Tax Regulation.

Following the fifth amendment to the GST Act on 3 December 2018, sanitary napkins, tampons, menstrual cups and other such products supplied by a GST registered person are zero rated – effectively making them GST free. The new ruling explains the term “other such products” which refers to sanitary towels, sanitary pads, panty liners, sanitary belts for use with looped towels or pads, internal devices for the collection of menstrual flow (keepers) and maternity pads produced as sanitary protection products for the absorption or collection of menstrual flow or lochia (discharge from the womb following childbirth).

Any GST registered person who supplies those goods – regardless of industry – should charge tax at zero percent on sales of those goods.