Diaper New GST Rate: Baby and Adult Care Products
Diapers are no longer just baby products—they’re also crucial for senior care and medical needs. Whether you’re a parent, caregiver, or seller, knowing how much GST you pay on diapers is important for budgeting and compliance. In this guide, we’ll break down the diaper gst rate, explore how it applies to both baby and adult diapers, and the effect it has on the hygiene product market.
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New GST Rate on Diapers in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for baby and adult diapers/napkins (no compensation cess).
| Item | HSN Code | New GST Rate |
|---|---|---|
| Baby diapers / napkins (disposable) | 96190030 | 5% |
| Adult / incontinence diapers | 96190040 | 5% |
| Reusable cloth diapers / nappy liners (cut & sewn) | 9619 | 5% |
Note: Under the two-tier structure (5% / 18%), goods historically at 12% are expected to move to 5%. Final rates remain subject to official notification; classify by product nature under HSN 9619 when invoicing. Simple unsewn textile squares may fall in relevant textile chapters instead of 9619; use the specific 8-digit codes where applicable.
HSN Code and Classification and New GST for Diapers
Under GST, diapers are generally classified in HSN 9619 (sanitary towels/tampons; napkins & napkin liners for babies, of any material). Use the specific 8-digit codes for baby and adult/clinical diapers where applicable.
| Diaper Type | HSN Code | New GST Rate |
|---|---|---|
| Baby diapers / napkins | 96190030 | 5% |
| Adult / clinical incontinence diapers | 96190040 | 5% |
| Cloth diapers (pre-formed, stitched) | 9619 | 5% |
Tip: If packaged kits contain diapers with other items, classify by the principal supply. Sanitary napkins/tampons are NIL-rated under separate notifications; that exemption does not extend to diapers unless specifically stated.
Old GST Rate on Diapers in India
(Old GST Rates – Applicable Until 21st September)
| Diaper Type | HSN Code | Old GST Rate |
|---|---|---|
| Baby diapers (disposable) | 96190010 | 12% |
| Adult diapers | 96190020 | 12% |
| Cloth diapers (reusable) | 6302 / 6303 | 5% / 12% |
GST on Baby Diapers
The gst on baby diapers is 12%, which applies to all popular brands like Pampers, Huggies, MamyPoko, etc. This rate is applicable to all sizes and types of disposable baby diapers.
GST on Adult Diapers
Adult diapers used for elder care and medical purposes are also taxed at 12% under HSN Code 96190020. This includes brands like Friends, Dignity, and Lifree, covering both briefs and pants-style products.
GST Impact on the Diaper Industry
| Before GST | After GST |
|---|---|
| Different VAT in each state (4%–14%) | Uniform 12% GST across India |
| No ITC for unregistered retailers | Full Input Tax Credit available for B2B |
| Higher cost in some states | Transparent pricing and compliance |
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Input Tax Credit for Diaper Sellers
- Packaging materials
- Distribution and logistics
- Advertising and promotional services
- Warehousing and retail display setups
Know how to claim Input Tax Credit on GST paid while selling or distributing diapers.
Conclusion
Understanding the gst on diapers in india is key for both manufacturers and parents. While it’s a tax on an essential hygiene product, it also ensures consistency in pricing and promotes compliance across the baby essentials and senior care industries.
I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions
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What is the diaper GST rate in India?12% GST is applied on both baby and adult disposable diapers.
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Are cloth diapers taxed the same as disposable diapers?No. Cloth or fabric-based diapers may attract 5% or 12% GST, depending on fabric and stitching.
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Is GST applicable on adult incontinence products?Yes. Adult diapers and similar products are taxed at 12% under HSN 96190020.
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Can diaper manufacturers claim Input Tax Credit?Yes, registered businesses can claim ITC on raw materials, packaging, and other taxable expenses.
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Has GST increased the price of diapers?While GST is 12%, earlier VAT in some states was lower. However, uniform tax rates and ITC benefits have balanced the impact for most businesses.
