Wipes HSN Code

Understand the HSN Code for Wipes

The world of “wipes” is surprisingly complex when it comes to HSN codes and GST. Wipes can be used for a wide range of purposes, from cleaning surfaces to personal hygiene, and their classification depends heavily on what they are impregnated with and their intended use. This can lead to a variety of HSN codes and GST rates.

Classify Wipes Based on Their Impregnation

The key to finding the right HSN code for a wipe is to understand what liquid or substance it is soaked in.

• Wipes Impregnated with Cosmetics or Perfume: If your wipes are soaked in a lotion, perfume, or cosmetic preparation, such as baby wipes or facial wipes, they are classified under Chapter 33, “Essential oils and resinoids, perfumery, cosmetic or toilet preparations.”
  • HSN 3307: This heading covers “Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included.”
  • GST Rate: Wipes classified under HSN 3307, such as baby wipes, generally attract an 18% GST rate. This classification has been clarified by Advance Ruling Authorities in India.
• Wipes Impregnated with Soap or Detergent: If the wipes are coated or impregnated with soap or a detergent, they are classified 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.”
  • HSN 3401: This heading is for “Soap; organic surface-active products and preparations for use as soap.”
  • HSN 3402: This covers “Organic surface-active agents…washing preparations…and cleaning preparations.”
  • GST Rate: Wipes falling under Chapter 34 typically attract an 18% GST rate. This includes many types of cleaning wipes.

Understand the HSN Code for Sanitary Wipes

Wipes used for sanitary or hygiene purposes also have a specific classification.

• HSN 9619: The data you provided correctly points to Chapter 96, “Miscellaneous manufactured articles,” and HSN 9619, which covers “Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material.”
• GST Rate: The GST rate for products under HSN 9619 has varied. While the main heading has a NIL rate, sub-headings for baby napkins and napkin liners for babies, as well as clinical diapers, have a GST rate of 12%. It is important to note that many baby wipes are not considered sanitary napkins and therefore fall under the higher 18% rate.

Consider Wipes as Paper or Nonwoven Fabric

The material of the wipe can also influence its HSN code.

• Paper Wipes: If the wipe is made of paper, it might fall under Chapter 48, “Paper and paperboard.”
  • HSN 4818: This heading includes “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes.”
  • GST Rate: Wipes under this category, such as wet tissues or cleaning wipes made of paper, can have a GST rate of 18%.
• Nonwoven Fabric Wipes: If the wipe is made from a nonwoven textile material, it could fall under Chapter 56, “Nonwovens; yarns and cordage, etc.” However, if they are impregnated, they will be classified based on the impregnating substance, as mentioned above.

To ensure compliance, you must understand the primary purpose and composition of the wipe. A baby wipe is a cosmetic product, a cleaning wipe is a washing preparation, and a sanitary wipe is a hygiene product.