GST rate and HSN code for bathing soap
GST on bathing soap is 5% (HSN 3401) from 22 September 2025, down from 18%. The 5% entry covers toilet soap in bars, cakes and moulded shapes. Liquid hand wash, body wash and shower gel stay at 18%, and so do laundry bars and detergent. A soap shelf can carry both rates.
HSN code and GST rate for bathing soap
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Toilet (bathing) soap bars | 3401 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 251 |
| Liquid hand wash, body wash, other soap | 3401 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 66 |
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): “Toilet soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Toilet (bathing) soap bars | 18% | 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
- Bathing soap bars: 3401 at 5%.
- Liquid hand wash and body wash: 3401 at 18%.
- Keep washing (laundry) bars as a separate 18% item, even from the same brand.
- 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
- Billing hand wash refills at 5% because they are 'soap'.
- Billing a laundry bar at 5% as toilet soap.
- Still charging 18% on bathing soap bars.
Put the right HSN and GST on every bill
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Questions about GST on bathing soap
What changed for soap in September 2025?
Toilet soap (other than industrial soap) in bars, cakes or moulded pieces went from 18% to 5% (PIB, Annexure I).
Is liquid hand wash 5%?
No. Organic surface-active preparations for washing the skin, in liquid or cream form for retail sale, stay in Schedule II, S. No. 66 at 18%.
Is a glycerine or herbal soap bar 5%?
Yes, if it is toilet soap in bar or cake form.
More items in HSN chapter 34 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.