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April 15, 2026

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Sanitary Napkins GST & HSN Code 9619 Guide

‍Sanitary Napkins: 9619 HSN Code GST Rate Guide

If you are a business owner and deals with sanitary napkins, it’s important to understand HSN Code 9619, what GST rates apply and how this affects GST compliance & tax reporting.

Handling GST for daily products can seem confusing, mainly for items that include sanitary napkins, which are essential for women’s health but also fall under specific HSN classifications. For this reason understanding the correct HSN Code 9619 and GST rate for sanitary napkins is necessary even if you’re a small business owner, an e-commerce seller, or a tax professional preparing GST returns.

In this complete practical guide, we break down how sanitary napkins are classified in GST, what tax you should charge, how it impacts your returns, and what rules govern this classification so you never make a mistake at tax time.

Why HSN Code 9619 Matters

When you sell any product in India, you have to use the correct HSN code (Harmonized System of Nomenclature) so the GST is charged exactly the same based on the GST rules. Proper product categorization make sure:

You charge the right GST on invoices
Your GST returns reflect accurate product details
You avoid any notices from tax authorities

Sanitary napkins come under HSN code 9619, which covers:

Sanitary towel i.e pads
Tampons
Napkins & napkin liners for babies
Clinical diapers
Other miscellaneous articles

GST Rates for Sanitary Napkins – HSN 9619

Type / Item	HSN Code / Sub-Code	GST Rate	Notes
Menstrual sanitary pads & tampons	96190010	0%	Final sale to consumers
Napkins & napkin liners for baby	96190030	12%	Baby products under 9619
Clinical diapers	96190040	12%	Medical / clinical use
Other miscellaneous articles	96190090	12%	Other items under 9619
Raw materials for manufacturing	N/A	18%	SAP, polyethylene, glue; ITC restricted

Quick look:

0% GST - Most menstrual sanitary pads & tampons

12% GST - Baby diapers, napkins, miscellaneous items

18% GST - Raw materials used in manufacturing

Manual entries can cause mistakes. Swipe E-invoice software can help you generate GST compliant invoices for free without manual errors.

HSN Code for Sanitary Napkins

HSN codes are broken down into sub-codes for more accurate GST reporting. Here’s the detail for HSN 9619:

HSN Sub‑Code	Description	GST Rate
96190010	Sanitary towels or sanitary napkins	0%
96190020	Tampons	0%
96190030	Napkins & napkin liners for babies	12%
96190040	Clinical diapers	12%
96190090	Other miscellaneous articles	12%

Quick Note: For ordinary menstrual sanitary pads the exact HSN code is 96190010 and the GST rate is nil. Sanitary napkins were taxed previously but are now fully exempt under GST since 27 July 2018. For more information and latest updates on GST rates on Sanitary napkins you can visit the CBIC – GST rate notifications

GST Rates for Sanitary Pads Explained

1. Final Sale of Sanitary Napkins - 0% GST

Most menstrual sanitary products which include pads, tampons sold to consumers fall under HSN 96190010
No tax is charged on the invoice

Example: A pack of 10 sanitary pads sold → 0% GST on invoice.

2. Certain Other Articles - 12% GST

Sub-headings under 9619 attract 12% GST:

Baby napkins & napkin liners (96190030)
Clinical diapers (96190040)
Other miscellaneous articles (96190090)

Example: Baby diaper pack → invoice shows 12% GST.

3. Raw Materials - 18% GST

While finished sanitary pads are exempt input used in manufacturing attract GST at 18%:

Super Absorbent Polymer or in short form SAP
Polyethylene film
Glue, adhesives

Note: Input GST cannot be fully claimed as ITC if final product is exempt → creates an inverted duty structure.

GST Filings Tips

Some of the simple yet important GST filing tips are:

Use HSN 96190010 for menstrual sanitary pads & tampons
Show 0% GST in GSTR‑1 for final sale
Don’t claim ITC on exempt goods
Separate invoices for baby diapers (12% GST)

GST Returns You Need to File

If you are GST registered, you may need to file:

GSTR-1 for Sales details, it can be file monthly or quarterly

GSTR-3B for Monthly summary intern

Annual return if applicable

Confirm:

HSN summary is correct
GST rate matches invoices
ITC claimed properly

Regular reconciliation keeps your books clean & avoids future notices.

How Accounting Software Makes GST Easy

Running a sanitary napkins business already involves managing suppliers, stock, customers, and payments. Adding GST complexity makes it harder.

Accounting tools help you:

Generate GST ready invoices
Automatically apply correct GST rates
Maintain invoice records
Track Input Tax Credit
Prepare GST return summaries
Reduce manual mistakes

If you want accounting compliance using a reliable accounting solution like Swipe e-commerce accounting software can simplify accounting and effortlessly generate GST compliant invoices, track ITC & file returns. It lets you focus more towards growing your business without worrying about manual tax calculations.

Common Mistakes to Avoid

Some of the simple mistakes that must be avoided at any cost to stay GST compliant are:

Charging GST at 5% or 12% incorrectly
Using a generic HSN instead of 9619
Claiming ITC on exempt supplies
Mixing baby diapers with menstrual pads in one invoice

Make sure you always check the official product description before invoicing.

Checklist for Businesses Before Filing Returns

Here is the practical checklist for businesses before filing returns:

Use 96190010 in invoices
Show 0% GST for menstrual pads & tampons
No ITC claim on exempt products
Separate invoices for baby diapers
File GSTR-1 & GSTR-3B returns on time
Maintain proper purchase & sales records
Keep documentation for tax-free supplies

Conclusion

If you are selling or manufacturing sanitary napkins in India, understanding HSN Code 9619 is not an exception, it is necessary. Handling sanitary napkins under GST is simple if you follow these rules:

Final sale to consumers – 0% GST

Correct HSN 96190010

Baby diapers & miscellaneous – 12% GST

Raw materials – 18% GST, ITC restricted

Using the correct HSN Code and GST rate ensures smooth GST returns, prevents compliance issues, and keeps your business accurate & professional. If you want to manage invoicing, GST tracking, and compliance with much ease, using a Swipe accounting software can save time & reduce errors.

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