Sanitary pads are a basic necessity for women. But for a long time, they were taxed just like luxury goods under GST. After much public debate and demand, the government revised its stance. In this blog, we explain the current gst on sanitary pads, how it changed, and what it means for consumers and businesses.
Yes. When the Goods and Services Tax (GST) was first implemented in July 2017, sanitary pads were taxed at 12%. This move was criticized heavily by health activists, women’s groups, and the general public, as it treated a basic hygiene product as a taxable item.
Currently, the sanitary pads GST rate is 0%.
This change was announced in July 2018, when the GST Council decided to exempt sanitary pads from GST altogether. This was done to make menstrual hygiene products more affordable and accessible.
So if you’re buying or selling sanitary pads:
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Before July 2018 | After July 2018 |
---|---|
12% GST on sanitary pads | 0% GST (completely exempt) |
Input Tax Credit allowed | No Input Tax Credit |
Higher retail price | Reduced cost to end user |
While the 0% GST is good news for consumers, manufacturers can no longer claim ITC on the materials (like plastic, gel sheets, and packaging), which still attract GST. This sometimes offsets the benefit of the exemption on the final pricing.
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The exemption of GST on sanitary pads was a positive move for women’s health and affordability. While sanitary pads are now taxed at 0%, challenges remain for manufacturers due to the lack of Input Tax Credit. Still, for the end consumer, this change ensures easier access to a critical hygiene product.