Diaper New GST Rate: Baby and Adult Care Products
- The baby diaper GST rate is 5% for baby diapers classifiable under HSN 9619 00 30 from 22 September 2025.
- Clinical/adult diapers under HSN 9619 00 40 and other qualifying goods under HSN 9619 00 90 also attract 5% GST.
- These diapers attracted 12% GST immediately before 22 September 2025.
- Reusable cloth diapers also attract 5% GST where they are classifiable under the specified HSN 9619 entries.
- The revised rate reduces GST on essential baby and adult care products.
- Businesses can claim eligible Input Tax Credit on diaper-related purchases, subject to GST rules.
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 and HSN Code for Diapers in India
From 22 September 2025, the GST rate on specified baby and clinical/adult diapers under HSN 9619 was reduced from 12% to 5%.
| Diaper Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Baby diapers / napkins | 9619 00 30 | 5% | 12% |
| Adult / clinical diapers | 9619 00 40 | 5% | 12% |
| Other qualifying diapers / napkin liners | 9619 00 90 | 5% | 12% |
| Reusable/pre-formed cloth diapers classifiable under specified HSN 9619 entries | 9619, as applicable | 5% | 12% |
Diaper Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Diaper Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Diaper Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Diaper Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Note: Sanitary towels, sanitary napkins and tampons under separate HSN 9619 entries are Nil-rated. That Nil treatment does not apply to baby or clinical diapers.
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GST Impact on the Diaper Industry
| Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|
| Specified baby and clinical/adult diapers attracted 12% GST | GST reduced to 5% |
| Higher GST burden on diaper supplies | Lower tax burden on qualifying diaper products |
| Eligible ITC available subject to GST conditions | Eligible ITC continues subject to GST conditions |
Before 22 Sep 2025
From 22 Sep 2025
Before 22 Sep 2025
From 22 Sep 2025
Before 22 Sep 2025
From 22 Sep 2025
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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.
