Napkin HSN Code

Understanding the Napkin HSN Code

Napkins are ubiquitous, found in our homes, restaurants, hospitals, and even as essential hygiene products. But did you know that the “Napkin HSN Code” isn’t a single, straightforward classification? The Harmonized System of Nomenclature (HSN) categorizes napkins based on their material, intended use, and sometimes even their manufacturing process. For businesses in India, knowing the correct HSN code is vital for accurate GST (Goods and Services Tax) compliance.

Sanitary Napkins and Baby Diapers: Chapter 96’s Special Place

When we talk about personal hygiene products like sanitary pads, tampons, and baby diapers (often referred to as baby napkins or napkin liners), these fall under a very specific HSN Chapter and code.

• Chapter 96: This chapter covers “Miscellaneous manufactured articles.”
• HSN 9619: This heading is dedicated to “Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.”
  • 96190010: Specifically for “Sanitary towels (pads) or sanitary napkins.”
  • 96190030: Covers “Napkins and napkin liners for babies.”

Initially, these items had varying GST rates, but a significant revision on July 27, 2018, brought sanitary pads and baby diapers under a 0% GST rate, making them more accessible. Prior to this, they were subject to 12% GST.

Paper Napkins: From Tissue Stock to Finished Products

Paper napkins, commonly used for dining and household cleaning, are derived from paper products and thus fall under a different HSN chapter.

• Chapter 48: This chapter covers “(waste and scrap) paper or paperboard.”
• HSN 4803: This heading broadly includes “Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.”
  • Specific sub-headings like 48030010 and 48030090 are also used for various forms of this paper stock.
  • Finished paper napkins often fall under 481840, which covers “Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles” when made of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

The GST rate for paper napkins and their stock is generally 18%, applicable from July 1, 2017.

Textile Napkins: A Tale of Handloom and Other Fabrics

Cloth napkins, often used in formal dining or for reusable purposes, are classified under textile articles.

• Chapter 63: This chapter covers “Other made up textile articles; sets; worn clothing and worn textile articles; rags.”
• HSN 6304: This heading includes “Other made up textile articles.”
  • 63049221: Specifically for “Napkins of Handloom.”
  • 63049229: Covers “Napkins – Other Than Handloom.”

Both handloom and non-handloom textile napkins generally attract a 12% GST rate, with this rate effective from November 15, 2017 (originally from July 1, 2017).

Wadding for Napkins: Understanding the Material

The raw material, wadding, used in some sanitary articles also has its own HSN code.

• Chapter 56: This chapter covers “Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.”
• HSN 56011000: This covers “Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding.” This also typically attracts a 12% GST rate from July 1, 2017.

The Importance of Correct Classification

Identifying the precise HSN code for your napkin product is paramount for several reasons:

• Accurate GST Calculation: Ensures you charge and pay the correct amount of tax.
• Smooth Logistics: Prevents delays and complications in shipping and customs.
• Legal Compliance: Helps your business avoid penalties from tax authorities.

Always refer to the latest GST notifications from the Indian government and, if in doubt, consult a tax professional for specific guidance on your product’s classification.