GST rate and HSN code for baby and adult diapers
GST on diapers is 5% from 22 September 2025, down from 12%, for baby diapers, napkin liners and adult or clinical diapers under HSN 9619 00 30, 40 or 90. Sanitary pads and tampons (9619 00 10 / 20) are nil. Baby wipes are a different product and are not in this entry.
HSN code and GST rate for baby and adult diapers
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Baby diapers, adult and clinical diapers | 9619 00 30 / 40 / 90 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 507 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Goods of 9619 00 30, 9619 00 40 or 9619 00 90 (napkins and napkin liners for babies, clinical diapers)”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Baby diapers, adult and clinical diapers | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Baby and adult diapers: 9619 at 5%.
- Sanitary pads: 9619 at 0%.
- Wet wipes: use your supplier's HSN (often 3307 or 4818, both 18%).
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 12% on diapers.
- Billing diapers at 0% with sanitary pads.
- Billing baby wipes at 5% with diapers.
Put the right HSN and GST on every bill
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Questions about GST on baby and adult diapers
What changed for diapers in September 2025?
Goods of 9619 00 30, 9619 00 40 and 9619 00 90 (napkins and napkin liners for babies, clinical diapers) went from 12% to 5% (PIB, Annexure I).
Are adult diapers 5%?
Yes. The 5% entry covers 'all goods' of those three tariff items, which include clinical (adult) diapers.
Is GST on cloth diapers the same?
Cloth nappies made of textile are made-up textile articles (Chapter 61 or 63); check the HSN.
More items in HSN chapter 96 and soap, cosmetics and personal care
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.