GST rate and HSN code for sanitary pads
GST on sanitary pads is nil (HSN 9619 00 10 / 20) from 22 September 2025. The exemption covers sanitary towels, sanitary napkins and tampons, branded or not. Baby diapers and adult diapers are a different entry at 5%. A chemist or kirana shop shows pads as an exempt line on the bill.
HSN code and GST rate for sanitary pads
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Sanitary pads, napkins, tampons | 9619 00 10 / 20 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 165 |
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): “Sanitary towels (pads) or sanitary napkins; tampons”.
What to print on the bill
- Sanitary pads and tampons: 9619 at 0%.
- Diapers: 9619 at 5%; keep them separate.
- Menstrual cups are not listed in the nil entry; check their HSN.
- 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
- Charging 12% or 18% on sanitary napkins.
- Billing panty liners or diapers under the pad item.
- Assuming every period product is nil.
Put the right HSN and GST on every bill
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Questions about GST on sanitary pads
Are sanitary pads taxable?
No. Sanitary towels (pads), sanitary napkins and tampons are nil (Notification 10/2025, S. No. 165).
Are diapers nil like pads?
No. Diapers are 9619 00 30, 40 or 90 at 5%.
What is the GST on menstrual cups?
They are not named in the nil entry. Use your supplier's HSN and ask your CA.
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. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), 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.