Toothpaste HSN Code

Understanding the Toothpaste HSN Code

Toothpaste, an indispensable part of our daily oral hygiene routine, comes in various formulations – from fluoridated and herbal to medicated and whitening. For manufacturers, distributors, and even retailers, correctly identifying the Harmonized System of Nomenclature (HSN) code for toothpaste is essential for seamless tax compliance and efficient trade under the Goods and Services Tax (GST) regime in India.

Toothpaste Lives in Chapter 33: Perfumery, Cosmetics, and Toilet Preparations

The primary classification for toothpaste falls under Chapter 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations. This chapter encompasses a wide range of personal care products, and toothpaste finds its specific place here due to its function as an oral hygiene preparation.

HSN 3306: Preparations for Oral or Dental Hygiene

This is the main heading under which almost all types of toothpaste are classified. It specifically covers:

• 330610: Dentifrices. This subheading further breaks down into:
  • 33061010: For fluoridated toothpaste and dentifrices in powder form.
  • 33061020: For dentifrices in paste form (the most common form of toothpaste).
  • 33061090: For other dentifrices, which can include herbal, non-fluoridated, or whitening toothpaste that doesn’t fit the above specific categories.
• 33062000: This code is for “Yarn used to clean between the teeth (dental floss), in individual retail packages.” While not toothpaste, it falls under the same general heading for oral hygiene.
• 33069000: This covers “Other preparations for oral or dental hygiene,” including denture fixative pastes and powders, mouthwashes, and other oral hygiene products not specified elsewhere.

The GST rate for toothpaste and most oral hygiene preparations under HSN 3306 has been consistently 18%, with revisions noted from November 15, 2017, when it replaced an earlier 28% rate for many sub-categories.

Other Relevant (But Less Common) HSN Codes

While 3306 is the primary chapter for toothpaste, a few other HSN codes might appear in specific contexts:

• 3401: In rare cases, highly medicated or specialized toothpaste might be categorized under this chapter, particularly if it’s considered a “soap” or “organic surface-active agent” with medicinal properties. However, most medicated toothpastes are still under 3306.
• 9603: This chapter covers “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees.” While this chapter includes toothbrushes (96032100), it is explicitly for the brushes themselves, not the toothpaste. The provided data for this HSN code (96032100) indicates an 18% GST rate, effective from July 1, 2017, with a revision on September 22, 2017.