Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles,of any material. Chapter 96: Miscellaneous manufactured articles.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 9619 00 30, 9619 00 40, | or 9619 00 90 All goods Notification 9/2025-CT(R), Schedule I, S.No. 507 |
| Nil | 9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons Notification 10/2025-CT(R), S.No. 165 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9619 in the GSTN HSN master (6 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9619 00 | SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES, OF ANY MATERIAL: | Nil or 5% (Sch. I S.No. 507, nil list S.No. 165) | |
| 9619 00 10 | SANITARY TOWELS (PADS) OR SANITARY NAPKINS | Nil (nil list S.No. 165) | Save |
| 9619 00 20 | TAMPONS | Nil (nil list S.No. 165) | Save |
| 9619 00 30 | NAPKINS AND NAPKIN LINERS FOR BABIES | 5% (Sch. I S.No. 507) | Save |
| 9619 00 40 | CLINICAL DIAPERS | 5% (Sch. I S.No. 507) | Save |
| 9619 00 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9619) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
