GST Rate for Sanitary napkins - Updated 2026 Slab & HSN Details

Introduction to Sanitary Napkins and GST in India

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.

The current GST rate for sanitary napkins in India is 12%, which is applicable from July 1, 2017. 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.

Calculator Widget for GST on Sanitary Napkins

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.

Base Price (in ₹): Calculate GST

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); }

Tax Breakdown and Comparison with Pre-GST Regime

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%.

The GST regime has simplified the tax structure, with a uniform tax rate of 12% across the country. 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%

HSN Code and SAC Code for Sanitary Napkins

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

Frequently Asked Questions

We have compiled a list of frequently asked questions (FAQs) related to GST on sanitary napkins, including input tax credit and compliance requirements.

• Q: What is the GST rate for sanitary napkins in India?
• A: The GST rate for sanitary napkins in India is 12%.
• Q: What is the HSN code for sanitary napkins?
• A: The HSN code for sanitary napkins is 9619.
• Q: Can I claim input tax credit on sanitary napkins?
• A: Yes, you can claim input tax credit on sanitary napkins, subject to certain conditions and restrictions.
• Q: What are the compliance requirements for GST on sanitary napkins?
• A: The compliance requirements for GST on sanitary napkins include obtaining a GST registration, filing GST returns, and maintaining accurate records and accounts.

Compliance Tips

To ensure compliance with GST regulations on sanitary napkins, we recommend the following:

1. Obtain a GST registration, if required, and ensure that all necessary documents and information are up-to-date.
2. File GST returns on time, and ensure that all returns are accurate and complete.
3. Maintain accurate records and accounts, including invoices, receipts, and payment records.
4. Claim input tax credit, if eligible, and ensure that all claims are supported by valid documents and records.
5. Regularly review and update your GST compliance processes to ensure that you are meeting all regulatory requirements.

Conclusion

In conclusion, the GST rate for sanitary napkins in India is 12%, which is applicable from July 1, 2017. 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.