Sanitary HSN Code : Applicability, HSN Code and GST Rate on Sanitary

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Miscellaneous manufactured articles	Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material	961900	0	–	01/07/2017	–
Sanitary Towels 9Pads) Or Sanitary Napkins	96190010	0	–	27/07/2018	–
Copper and articles thereof	Sanitary Ware And Parts Thereof	741820	18%	–	15/11/2017 – 1/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Table, Kitchen Or Other Household Articles And Parts Thereof	74181010	12%	–	15/11/2017 – 1/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Sanitary Ware And Parts Thereof : Sanitary Ware	74182010	12%	–	15/11/2017 – 1/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Table, Kitchen Or Other Household Articles And Parts Thereof	74181090	12%	–	15/11/2017 – 1/07/2017	–
Aluminium and articles thereof	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A	76152010	12%	–	15/11/2017 – 1/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Other	76152090	12%	–	15/11/2017 – 1/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Parts	76152020	12%	–	15/11/2017 – 1/07/2017	–
Zinc and articles thereof	Other Articles Of Zinc : Sanitary Fixtures	79070010	18%	–	01/07/2017	–
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof	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	56011000	12%	–	01/07/2017	–
(waste and scrap) paper or paperboard	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, Surfacedecor	4803	18%	–	01/07/2017	–
Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Ser	48189000	18%	–	01/07/2017	–
Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Ser	48181000	18%	–	01/07/2017	–
Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Ser	48185000	18%	–	01/07/2017	–
Articles of iron or steel	Sanitary Ware And Parts Thereof, Of Iron Or Steel	7324	18%	–	25/01/2018 15/11/2017	–
Sanitary Ware And Parts Thereof, Of Iron Or Steel – Baths : Of Cast Iron, Whether Or Not Enamelled	73242100	18%	–	25/01/2018 15/11/2017	–
Lead and articles thereof	Other Articles Of Lead – Other Articles Of Lead : Sanitary Fixtures	78060010	18%	–	01/07/2017	–
Plastics and articles thereof	Baths, Shower – Baths, Sinks, Wash – Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics – Lavatory Seats And Covers	39222000	18%	–	15/11/2017	–
Baths, Shower-Baths, Sinks, Wash-Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics	3922	18%	–	15/11/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Miscellaneous manufactured articles

Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material

961900

–

01/07/2017

–

Sanitary Towels 9Pads) Or Sanitary Napkins

96190010

–

27/07/2018

–

Copper and articles thereof

Sanitary Ware And Parts Thereof

741820

18%

–

15/11/2017 – 1/07/2017

–

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Table, Kitchen Or Other Household Articles And Parts Thereof

74181010

12%

–

15/11/2017 – 1/07/2017

–

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Copper; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Copper; Sanitary Ware And Parts Thereof, Of Copper – Sanitary Ware And Parts Thereof : Sanitary Ware

74182010

12%

–

15/11/2017 – 1/07/2017

–

74181090

12%

–

15/11/2017 – 1/07/2017

–

Aluminium and articles thereof

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A

76152010

12%

–

15/11/2017 – 1/07/2017

–

76152090

12%

–

15/11/2017 – 1/07/2017

–

76152020

12%

–

15/11/2017 – 1/07/2017

–

Zinc and articles thereof

Other Articles Of Zinc : Sanitary Fixtures

79070010

18%

–

01/07/2017

–

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

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

56011000

12%

–

01/07/2017

–

(waste and scrap) paper or paperboard

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, Surfacedecor

4803

18%

–

01/07/2017

–

Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Ser

48189000

18%

–

01/07/2017

–

48181000

18%

–

01/07/2017

–

48185000

18%

–

01/07/2017

–

Articles of iron or steel

Sanitary Ware And Parts Thereof, Of Iron Or Steel

7324

18%

–

25/01/2018 15/11/2017

–

Sanitary Ware And Parts Thereof, Of Iron Or Steel – Baths : Of Cast Iron, Whether Or Not Enamelled

73242100

18%

–

25/01/2018 15/11/2017

–

Lead and articles thereof

Other Articles Of Lead – Other Articles Of Lead : Sanitary Fixtures

78060010

18%

–

01/07/2017

–

Plastics and articles thereof

Baths, Shower – Baths, Sinks, Wash – Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics – Lavatory Seats And Covers

39222000

18%

–

15/11/2017

–

Baths, Shower-Baths, Sinks, Wash-Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics

3922

18%

–

15/11/2017

–

HSN Code for Sanitary Products and Ware

The term “sanitary” covers a wide range of products, from personal hygiene items to bathroom fixtures. For GST compliance in India, it is crucial to know the correct Harmonized System of Nomenclature (HSN) code for each type of sanitary product. The classification and tax rate depend entirely on the product’s function and material.

Understand the HSN Codes for Sanitary Hygiene Products

Sanitary hygiene products are typically classified under Chapter 96, which deals with “Miscellaneous manufactured articles.”

Sanitary Towels and Napkins: Sanitary towels (pads), tampons, and similar articles are classified under HSN code 9619. This includes sanitary pads and tampons.
GST Rate: The data provided shows HSN 9619000 and 96190010 with a 0% GST rate, effective from July 1, 2017, and July 27, 2018. This is a significant exemption that makes these essential products more affordable.
Baby Napkins: The data also includes HSN code 9619 for “Napkins and Napkin Liners for Babies,” which are taxed at 12%. This differentiates them from sanitary towels and tampons.

Classify Sanitary Ware by Material

Sanitary ware, such as sinks, bathtubs, and toilets, is classified based on the material it’s made from. This is crucial for manufacturers and suppliers.

Copper: Sanitary ware and parts made of copper are classified under Chapter 74. While the general heading 741820 has an 18% GST rate, the specific entry for “Sanitary Ware” under HSN 74182010 has a 12% GST rate.
Aluminum: Similar to copper, sanitary ware made of aluminum falls under its own chapter, Chapter 76. HSN codes like 76152010 for “Sanitary Ware of Aluminium” and 76152020 for “Parts” both have a 12% GST rate.
Iron or Steel: Sanitary ware and parts made of iron or steel are classified under Chapter 73. This includes items like baths of cast iron (HSN 73242100). The general HSN code 7324 and its sub-codes have an 18% GST rate.
Plastics: Baths, shower-baths, sinks, wash-basins, and other similar sanitary ware made of plastics are classified under Chapter 39. HSN codes like 3922 and 39222000 for “Lavatory Seats And Covers” have an 18% GST rate.
Zinc and Lead: Sanitary fixtures made from zinc and lead are classified under their respective chapters, 79 and 78. HSN codes like 79070010 for Zinc sanitary fixtures and 78060010 for Lead sanitary fixtures both have an 18% GST rate.

Differentiate Sanitary Paper Products

Paper products used for sanitary purposes are classified under Chapter 48, which covers paper and paperboard articles.

Toilet Paper and Tissue: Toilet paper and similar paper used for household or sanitary purposes are classified under HSN code 4803. Other related products, like handkerchiefs and towels, are classified under HSN 4818. These products typically have an 18% GST rate.
Sanitary Articles of Wadding: Wadding and articles made from textile materials, such as sanitary towels and tampons, are classified under HSN 56011000 with a 12% GST rate.

FAQs

What is the HSN code for sanitary towels and napkins?

Sanitary towels (pads) and sanitary napkins are classified under HSN code 9619.

What is the GST rate for sanitary pads in India?

Based on the data, sanitary pads and sanitary napkins have a 0% GST rate.

What is the HSN code for a bathtub made of iron?

A bathtub made of cast iron is classified under HSN code 73242100.

What is the GST rate for plastic sanitary ware?

Sanitary ware made of plastics, such as lavatory seats and covers, has an 18% GST rate.

What is the GST rate on toilet paper?

Toilet paper and similar sanitary paper products are taxed at 18% under HSN 4803.

What is the HSN chapter for sanitary ware?

Sanitary ware can be classified under various chapters, including 73 (Iron/Steel), 74 (Copper), 76 (Aluminum), 79 (Zinc), 78 (Lead), and 39 (Plastics), depending on the material.

When did the 0% GST rate on sanitary towels take effect?

The 0% GST rate on sanitary towels became effective from July 27, 2018.

Sanitary HSN Code

HSN Code for Sanitary Products and Ware

Understand the HSN Codes for Sanitary Hygiene Products

Classify Sanitary Ware by Material

Differentiate Sanitary Paper Products

HSN Code of similar products

FAQs

What is the HSN code for sanitary towels and napkins?

What is the GST rate for sanitary pads in India?

What is the HSN code for a bathtub made of iron?

What is the GST rate for plastic sanitary ware?

What is the GST rate on toilet paper?

What is the HSN chapter for sanitary ware?

When did the 0% GST rate on sanitary towels take effect?