New GST on Napkins and Sanitary Products: Tax Structure Explained
- 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.
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
New Sanitary Napkins GST Rate History
| Period | GST Rate |
|---|---|
| July 2017 – July 2018 | 12% |
| After July 2018 | 0% (Exempt) |
Period
GST Rate
Period
GST Rate
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) |
Product
Current GST Rate
Product
Current GST Rate
Product
Current GST Rate
Product
Current GST Rate
Product
Current GST Rate
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 |
Product Type
GST Rate
Remarks
Product Type
GST Rate
Remarks
Product Type
GST Rate
Remarks
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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 |
Product Type
GST Rate
Remarks
Product Type
GST Rate
Remarks
Product Type
GST Rate
Remarks
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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
