Diaper New GST Rate: Baby and Adult Care Products
- Baby and clinical/adult diapers under applicable HSN 9619 entries attract 5% GST from 22 September 2025.
- These diapers previously attracted 18% GST.
- Reusable cloth diapers classified under the applicable diaper entries of HSN 9619 also attract 5% GST.
- 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.
Scan Diaper Barcodes at Counter — Bill Retail Orders in Seconds
Join our guided walkthrough to see how BUSY can transform your business operations.
New GST Rate on Diapers in India
The revised GST rate on specified baby and adult diapers is effective from 22 Sep 2025.
| Item | HSN Code | New GST Rate |
|---|---|---|
| Baby diapers / napkins | 96190030 | 5% |
| Adult / clinical diapers | 96190040 | 5% |
| Other diapers / nappy liners covered under HSN 9619 | 96190090 | 5% |
Item
HSN Code
New GST Rate
Item
HSN Code
New GST Rate
Item
HSN Code
New GST Rate
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% |
Diaper Type
HSN Code
New GST Rate
Diaper Type
HSN Code
New GST Rate
Diaper Type
HSN Code
New GST Rate
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 / napkins | 96190030 | 12% |
| Adult / clinical diapers | 96190040 | 12% |
| Other diapers, including reusable diapers classified under HSN 9619 | 96190090 | 12% |
Diaper Type
HSN Code
Old GST Rate
Diaper Type
HSN Code
Old GST Rate
Diaper Type
HSN Code
Old GST Rate
Track Batch Numbers for Diaper Stock Recalls Without Effort
* No credit card required
GST on Baby Diapers
The GST on baby diapers is 5% from 22 September 2025. This applies to disposable baby diapers and napkins covered under HSN 96190030.
GST on Adult Diapers
Adult or clinical diapers used for elder care and medical purposes attract 5% GST under HSN 96190040 from 22 September 2025.
GST Impact on the Diaper Industry
| Before GST | After GST |
|---|---|
| Different VAT in each state (4%–14%) | Uniform 5% GST across India |
| No ITC for unregistered retailers | Full Input Tax Credit available for B2B |
| Higher cost in some states | Transparent pricing and compliance |
Before GST
After GST
Before GST
After GST
Before GST
After GST
Get a Free Demo – Best Billing and Invoicing Software
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.
