Quick answer: sanitary napkins are exempt from GST — the rate is 0% under HSN 96190010 (sanitary towels, pads and napkins). No CGST, SGST or IGST is charged on a domestic sale, and a business selling them does not collect or remit GST on that supply.
Sanitary napkins are an essential product for menstrual hygiene in India, with a vast market and a significant impact on the country's economy. The Goods and Services Tax (GST) has been applied to sanitary napkins since its implementation in 2017. In this article, we will delve into the details of GST on sanitary napkins, including the applicable tax rate, HSN code, and compliance requirements.
Sanitary napkins are exempt from GST: the rate is 0% for HSN 96190010, the tariff item that covers sanitary towels (pads) and napkins. They were initially taxed at 12% from July 2017, but the exemption has applied since the rate notification of 2018 and the rate remains 0% today. The HSN code for sanitary napkins is 9619. The tax rate and HSN code are crucial for businesses to determine the correct tax amount and comply with GST regulations.
To help businesses and individuals calculate the GST amount on sanitary napkins, we have included a calculator widget below. Simply enter the base price of the sanitary napkins, and the widget will calculate the total GST amount.
function calculateGST() { var basePrice = document.getElementById("base-price").value; var gstRate = 0.12; var gstAmount = basePrice * gstRate; document.getElementById("gst-amount").innerHTML = "GST Amount: ₹" + gstAmount.toFixed(2); }Prior to the implementation of GST, sanitary napkins were taxed under the pre-GST regime, which included excise duty, value-added tax (VAT), and other local taxes. The pre-GST tax rate for sanitary napkins varied across states, ranging from 12% to 14.5% in the pre-GST regime.
The GST regime simplified the structure by putting sanitary napkins in the exempt category — 0% across the country — instead of the previous state-by-state rates. The following table compares the tax breakdown under the pre-GST and GST regimes:
| Tax Component | Pre-GST Regime | GST Regime |
|---|---|---|
| Excise Duty | 10% | Nil |
| VAT | 4-5% | Nil |
| Local Taxes | 1-2% | Nil |
| GST | Nil | 12% |
The HSN code for sanitary napkins is 9619, which falls under the category of "Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material."
The SAC code for sanitary napkins is 9954, which is applicable for services related to the supply of sanitary napkins.
| Code | Description |
|---|---|
| HSN Code: 9619 | Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material |
| SAC Code: 9954 | Services related to the supply of sanitary napkins |
We have compiled a list of frequently asked questions (FAQs) related to GST on sanitary napkins, including input tax credit and compliance requirements.
To ensure compliance with GST regulations on sanitary napkins, we recommend the following:
In conclusion, the GST rate for sanitary napkins in India is 0% — they sit in the exempt category under HSN 96190010 — so no GST is charged on a domestic sale of sanitary napkins. The HSN code for sanitary napkins is 9619, and the SAC code is 9954. Businesses and individuals must comply with GST regulations, including obtaining a GST registration, filing GST returns, and maintaining accurate records and accounts. By following the compliance tips and guidelines outlined in this article, you can ensure that you are meeting all regulatory requirements and avoiding any potential penalties or fines.
0%
9619
Yes, since 2018
To promote menstrual hygiene and make sanitary products more affordable
2017, with a later exemption in 2018
Browse the rest of the GST rate guides by sector, including other exempt and nil-rated goods.
