← HSN and SAC codes for common items · Search any code on the HSN code finder.
Sanitary napkins and diapers is classified under HSN heading 9619. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Sanitary napkins and diapers?
GST on Sanitary napkins and diapers as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (96190030). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 96190010 | No GST on sanitary pads, sanitary napkins and tampons. | 10/2025-CT(R), entry 165 |
| 12% | 5% | 96190030 | If you sell goods under tariff item 96190030, GST is 5%. | 9/2025-CT(R), entry 507 |
GST rate on Sanitary napkins and diapers since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 26 July 2018 | 12% |
| 27 July 2018 | 21 September 2025 | Nil or 12% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Sanitary napkins and diapers is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9619 Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles,of any material
| Code | Description (as in the tariff) |
|---|---|
961900 | Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material |
96190010 | Sanitary towels (pads) or sanitary napkins |
96190020 | Tampons |
96190030 | Napkins and napkin liners for babies |
96190040 | Clinical diapers |
96190090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Pens
9608 - Pencils
9609 - Toothbrushes
9603 - Brooms and mops (Jhadu)
9603 - Combs and hair clips
9615 - Tissue paper and napkins
4818 - Towels and bedsheets
6302 - Carpets and floor coverings
5701 - Bags, handbags and wallets
4202 - LPG (cooking gas, gas cylinder)
2711 - Coal
2701 - Cotton fabric (cloth)
5208
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
