--- title: "New GST on Napkins 2026: 0% Rate on Sanitary Napkins & Sanitary" description: "New GST rate on napkins in 2026 is 0% on sanitary napkins and all feminine hygiene products. Busy makes GST compliance easy with automatic rate application." canonical: "https://busy.in/gst-rates/napkins/" author: "Jagdish Prasad" published: "2025-05-19T12:31:15.000Z" category: "GST Rates" --- - Sanitary napkins and related products have been exempt from GST in India since July 2018. - Before July 2018, sanitary napkins were taxed at 12% under GST. - The change to a 0% GST rate was due to public campaigns against taxing essential hygiene products. - Other napkin types, like tissue and toilet paper, have a 5% GST rate. - The GST exemption on sanitary products has helped lower costs and improve access, especially in rural areas. # 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](https://busy.in/hsn/sub-chapter-9619/) ## 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. Live Demo Available Today ## Raise Supplier POs for Napkin Restocking Automatically Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## 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 | **Get a Free Demo of –** [**Pharma Billing Software**](https://busy.in/accounting-software/pharmacy/) ## 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 | **Get a Free Demo of –** [**Pharma Billing Software**](https://busy.in/accounting-software/pharmacy/) ## 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 ## About the author **Jagdish Prasad** 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 ### What is the current GST on sanitary napkins in India? **0%**. Sanitary napkins are fully exempt from GST since **July 2018**. ### Are all types of menstrual products GST-free? Yes, including **tampons, menstrual cups, biodegradable** and **cloth pads**. ### Is GST applicable to tissue napkins and toilet paper? Yes, paper-based napkins still attract **12%-18% GST**, depending on the material. ### 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. ### 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. ## Related articles - [New GST on Skincare Products: Rate, Branding & Retail Pricing](https://busy.in/gst-rates/skincare-products/) - [New GST on Industrial Machinery: Slabs, ITC & MSME Effect](https://busy.in/gst-rates/industrial-machinery/) - [New GST on Restaurant Meals: Dine-in, Takeaway & Delivery Compared](https://busy.in/gst-rates/restaurant-meals/) - [New GST on Kitchen Utensils: What’s Taxed and What’s Not?](https://busy.in/gst-rates/kitchen-utensils/) - [New GST on Online Education: Rate, Exemptions & EdTech Impact](https://busy.in/gst-rates/online-education/) - [New GST on Packaging Materials: Tax Implication Across Industries](https://busy.in/gst-rates/packaging-materials/) - [New GST on Digital Marketing Services: Tax Rates & Input Credit Explained](https://busy.in/gst-rates/digital-marketing-services/) - [New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact](https://busy.in/gst-rates/pesticides/) - [New GST on Butter: From Dairy to Dining – What You Pay](https://busy.in/gst-rates/butter/) - [GST on Honey: Rate, Applicability & Industry Outlook](https://busy.in/gst-rates/honey/)