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.

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    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

    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)

    What About Other Napkin Types?

    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
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