New GST on Napkins and Sanitary Products: Tax Structure Explained
Sanitary napkins and related hygiene products are essential for menstrual care and women’s health. When GST was first introduced, these items were taxed like other consumer products. However, public outcry and campaigns led to a significant change. So what is the current GST on sanitary napkins in India? Let’s break it down.
Are Sanitary Napkins Taxable Under GST?
No. As of July 2018, the Indian government made sanitary napkins completely exempt from GST. That means:
- No GST is charged on sanitary pads
- No GST on menstrual cups or tampons
- No GST on biodegradable or eco-friendly sanitary products
So, if you’re wondering what is the gst on sanitary napkins today—it is 0%.
Also Check – HSN Code for Sanitary pads & similar articles
New Sanitary Napkins GST Rate History
| Period | GST Rate |
|---|---|
| July 2017 – July 2018 | 12% |
| After July 2018 | 0% (Exempt) |
Initially, sanitary napkins were taxed at 12%, just like cosmetics and personal care items. But this was seen as unfair, leading to widespread public campaigns. Responding to this, the GST Council scrapped the tax entirely.
What’s Covered Under GST Exemption?
| Product | Current GST Rate |
|---|---|
| Sanitary pads (all types) | 0% (Exempt) |
| Menstrual cups | 0% (Exempt) |
| Tampons | 0% (Exempt) |
| Biodegradable sanitary products | 0% (Exempt) |
| Cloth-based menstrual pads | 0% (Exempt) |
New GST on Other Napkin Types?
| Product Type | GST Rate | Remarks |
|---|---|---|
| Table/facial tissue napkins | 5% | Classified as paper goods |
| Toilet paper rolls | 5% | Based on composition |
| Cloth napkins (home use) | 5% | Based on value and fabric |
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Old GST on Other Napkin Types?
(Old GST Rates – Applicable Until 21st September)
| Product Type | GST Rate | Remarks |
|---|---|---|
| Table/facial tissue napkins | 18% | Classified as paper goods |
| Toilet paper rolls | 12% or 18% | Based on composition |
| Cloth napkins (home use) | 5% or 12% | Based on value and fabric |
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GST Impact on Feminine Hygiene Market
- Lower product cost for consumers
- Increased accessibility in rural and low-income areas
- Boost for eco-friendly alternatives (cloth pads, cups)
- Relief for NGOs and public health programs
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the current GST on sanitary napkins in India?0%. Sanitary napkins are fully exempt from GST since July 2018.
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Are all types of menstrual products GST-free?Yes, including tampons, menstrual cups, biodegradable and cloth pads.
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Is GST applicable to tissue napkins and toilet paper?Yes, paper-based napkins still attract 12%-18% GST, depending on the material.
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Why was GST on sanitary napkins removed?Due to public concern and gender-based tax inequality, the GST Council removed the 12% tax to promote menstrual hygiene.
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Can businesses claim Input Tax Credit (ITC) on these items?Since the items are GST-exempt, manufacturers and sellers cannot claim ITC on raw materials used to produce them.