Sanitary Napkins: 9619 HSN Code GST Rate Guide If you are a business owner and deals with sanitary napkins, it’s important to understand HSN Code 9619, what GST rates apply and how this affects GST compliance & tax reporting.
Handling GST for daily products can seem confusing, mainly for items that include sanitary napkins, which are essential for women’s health but also fall under specific HSN classifications. For this reason understanding the correct HSN Code 9619 and GST rate for sanitary napkins is necessary even if you’re a small business owner, an e-commerce seller, or a tax professional preparing GST returns.
In this complete practical guide, we break down how sanitary napkins are classified in GST, what tax you should charge, how it impacts your returns, and what rules govern this classification so you never make a mistake at tax time.
Why HSN Code 9619 Matters When you sell any product in India, you have to use the correct HSN code (Harmonized System of Nomenclature) so the GST is charged exactly the same based on the GST rules. Proper product categorization make sure:
You charge the right GST on invoices Your GST returns reflect accurate product details You avoid any notices from tax authorities Sanitary napkins come under HSN code 9619, which covers:
Sanitary towel i.e pads Tampons Napkins & napkin liners for babies Clinical diapers Other miscellaneous articles GST Rates for Sanitary Napkins – HSN 9619 Type / Item HSN Code / Sub-Code GST Rate Notes Menstrual sanitary pads & tampons 96190010 0% Final sale to consumers Napkins & napkin liners for baby 96190030 12% Baby products under 9619 Clinical diapers 96190040 12% Medical / clinical use Other miscellaneous articles 96190090 12% Other items under 9619 Raw materials for manufacturing N/A 18% SAP, polyethylene, glue; ITC restricted
Quick look:
0% GST - Most menstrual sanitary pads & tampons
12% GST - Baby diapers, napkins, miscellaneous items
18% GST - Raw materials used in manufacturing
Manual entries can cause mistakes. Swipe E-invoice software can help you generate GST compliant invoices for free without manual errors.
HSN Code for Sanitary Napkins HSN codes are broken down into sub-codes for more accurate GST reporting. Here’s the detail for HSN 9619:
HSN Sub‑Code Description GST Rate 96190010 Sanitary towels or sanitary napkins 0% 96190020 Tampons 0% 96190030 Napkins & napkin liners for babies 12% 96190040 Clinical diapers 12% 96190090 Other miscellaneous articles 12%
Quick Note : For ordinary menstrual sanitary pads the exact HSN code is 96190010 and the GST rate is nil. Sanitary napkins were taxed previously but are now fully exempt under GST since 27 July 2018. For more information and latest updates on GST rates on Sanitary napkins you can visit the CBIC – GST rate notifications
GST Rates for Sanitary Pads Explained 1. Final Sale of Sanitary Napkins - 0% GST
Most menstrual sanitary products which include pads, tampons sold to consumers fall under HSN 96190010 No tax is charged on the invoice Example: A pack of 10 sanitary pads sold → 0% GST on invoice.
2. Certain Other Articles - 12% GST
Sub-headings under 9619 attract 12% GST:
Baby napkins & napkin liners (96190030) Clinical diapers (96190040) Other miscellaneous articles (96190090) Example: Baby diaper pack → invoice shows 12% GST.
3. Raw Materials - 18% GST
While finished sanitary pads are exempt input used in manufacturing attract GST at 18%:
Super Absorbent Polymer or in short form SAP Polyethylene film Glue, adhesives Note: Input GST cannot be fully claimed as ITC if final product is exempt → creates an inverted duty structure.
GST Filings Tips Some of the simple yet important GST filing tips are:
Use HSN 96190010 for menstrual sanitary pads & tampons Show 0% GST in GSTR‑1 for final sale Don’t claim ITC on exempt goods Separate invoices for baby diapers (12% GST) GST Returns You Need to File If you are GST registered, you may need to file:
GSTR-1 for Sales details, it can be file monthly or quarterly
GSTR-3B for Monthly summary intern
Annual return if applicable
Confirm:
HSN summary is correct GST rate matches invoices ITC claimed properly Regular reconciliation keeps your books clean & avoids future notices.
How Accounting Software Makes GST Easy Running a sanitary napkins business already involves managing suppliers, stock, customers, and payments. Adding GST complexity makes it harder.
Accounting tools help you:
Generate GST ready invoices Automatically apply correct GST rates Maintain invoice records Track Input Tax Credit Prepare GST return summaries Reduce manual mistakes If you want accounting compliance using a reliable accounting solution like Swipe e-commerce accounting software can simplify accounting and effortlessly generate GST compliant invoices, track ITC & file returns. It lets you focus more towards growing your business without worrying about manual tax calculations.
Common Mistakes to Avoid Some of the simple mistakes that must be avoided at any cost to stay GST compliant are:
Charging GST at 5% or 12% incorrectly Using a generic HSN instead of 9619 Claiming ITC on exempt supplies Mixing baby diapers with menstrual pads in one invoice Make sure you always check the official product description before invoicing.
Checklist for Businesses Before Filing Returns Here is the practical checklist for businesses before filing returns:
Use 96190010 in invoices Show 0% GST for menstrual pads & tampons No ITC claim on exempt products Separate invoices for baby diapers File GSTR-1 & GSTR-3B returns on time Maintain proper purchase & sales records Keep documentation for tax-free supplies Conclusion If you are selling or manufacturing sanitary napkins in India, understanding HSN Code 9619 is not an exception, it is necessary. Handling sanitary napkins under GST is simple if you follow these rules:
Final sale to consumers – 0% GST
Correct HSN 96190010
Baby diapers & miscellaneous – 12% GST
Raw materials – 18% GST, ITC restricted
Using the correct HSN Code and GST rate ensures smooth GST returns, prevents compliance issues, and keeps your business accurate & professional. If you want to manage invoicing, GST tracking, and compliance with much ease, using a Swipe accounting software can save time & reduce errors.
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FAQs 1. Are sanitary napkins GST-free? Yes. Menstrual pads & tampons under HSN 96190010 are usually charged at 0% GST.
2. What about baby diapers? Baby diapers fall under 12% GST(sub-code 96190030). Invoice should be issued separately.
3. Can manufacturers claim ITC? ITC is restricted on exempt products. Inputs taxed at 18% may only partially be claimed under inverted duty rules.
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