Detergent soap HSN Code

Understanding the HSN Code for Detergent Soap

Detergent soap, whether in solid, liquid, or powder form, is a household essential. For businesses involved in the manufacturing, distribution, or sale of these products in India, knowing the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate GST compliance. This blog post delves into the HSN classification for detergent soap and its associated GST rates.

The HSN for Detergent Soap and Washing Preparations

Detergent soaps and other washing preparations primarily fall under Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster.

Within this chapter, there are two key headings that apply:

• HSN 3401: Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars, Cakes, Moulded Pieces Or Shapes, Whether Or Not Containing Soap; Organic Surface-Active Products And Preparations For Washing The Skin, In The Form Of Liquid Or Cream And Put Up For Retail Sale, Whether Or Not Containing Soap.
  • This heading covers traditional soaps (both for washing the body and for general cleaning) in various forms.
  • Specific sub-codes like 34013019 (“Organic Surface-Active Products And Preparations For Washing The Skin, In The Form Of Liquid Or Cream And Put Up For Retail Sale, Whether Or Not Containing Soap”), 34012000 (“Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes…”), and 34011941 (“Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes, Whether Or Not Containing Soap…”) indicate the various forms and uses, including those used as “soap” for washing.
  • All products under HSN 3401, including bar or cake detergent soaps, attract an 18% GST rate, effective from November 15, 2017.
• HSN 3402: Organic Surface-Active Agents (Other Than Soap), Surface-Active Preparations, Washing Preparations (Including Auxiliary Washing Preparations) And Cleaning Preparations, Whether Or Not Containing Soap, Other Than Those Of Heading 3401.
  • This heading is crucial for most modern detergents, which often contain organic surface-active agents but may not be “soap” in the traditional sense. It specifically includes “Washing Preparations” and “Cleaning Preparations.”
  • Relevant sub-codes for detergent soap would include:
    • 34021300 (“Organic Surface-Active Agents…Put Up For Retail Sale”)
    • 34029092 (“Other: Other: Cleaning Preparations”)
    • 34029051 (“Other: Washing Preparations”)
    • 34029019 (“Other: Synthetic Dete… [Detergents]”)
    • 34029011 (“Other: Synthetic Dete… [Detergents]”)
    • 34029012 (“Other: Synthetic Dete… [Detergents]”)
    • 34022090 (“Preparations Put Up For Retail Sale… Other”)
    • 34022020 (“Preparations Put Up For Retail Sale… For Washing”)
  • All products under HSN 3402, encompassing liquid detergents, detergent powders, and other synthetic detergents, also attract an 18% GST rate, effective from November 15, 2017.

It is important to distinguish detergent soap from related items mentioned in the data but classified differently:

• HSN 84798910: This refers to “Soap Cutting Or Moulding Machinery,” which is machinery for making soap, not the soap itself. It has an 18% GST rate.
• HSN 15220020: This is for “Soap Stocks,” which are residues from fat treatment, used in soap making, but not the final product. It has an 18% GST rate.

Therefore, whether it’s a solid bar of detergent soap or a liquid laundry detergent, the HSN classification will typically fall under 3401 or 3402.

GST Rate for Detergent Soap

For nearly all forms of detergent soap, including bars, cakes, powders, and liquids, the applicable GST rate is 18%. This rate was made effective from November 15, 2017, aligning the taxation for various washing and cleaning preparations.