GST rate and HSN code for toothpaste
GST on toothpaste is 5% (HSN 3306) from 22 September 2025, down from 18%. Tooth powder (3306 10 10) moved from 12% to 5%, dental floss to 5%, and toothbrushes (9603 21 00) from 18% to 5%. Mouthwash and other oral care products stay at 18%.
HSN code and GST rate for toothpaste
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Toothpaste | 3306 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 246 |
| Tooth powder | 3306 10 10 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 247 |
| Mouthwash and other oral care | 3306 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 63 |
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): “Toothpaste; tooth powder; dental floss”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Toothpaste | 18% | 5% |
| Tooth powder | 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
- Toothpaste: 3306 at 5%. Tooth powder: 3306 10 10 at 5%.
- Toothbrush: 9603 21 00 at 5%.
- Mouthwash: 3306 at 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
- Billing mouthwash at 5% with toothpaste.
- Leaving toothbrushes at 18%.
- Billing a toothpaste + brush combo without checking both are 5% (they are).
Put the right HSN and GST on every bill
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Questions about GST on toothpaste
What changed for toothpaste in September 2025?
Toothpaste and dental floss went from 18% to 5%, tooth powder from 12% to 5% (PIB, Annexure I).
Is mouthwash 5%?
No. Oral hygiene preparations other than tooth powder, toothpaste and dental floss stay at 18% (Schedule II, S. No. 63).
What is the GST on a toothbrush?
5% under 9603 21 00 (Schedule I, S. No. 504), down from 18%.
More items in HSN chapter 33 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.