New GST on Sanitary Pads in India: Current Tax Status
- Sanitary pads in India were initially taxed at 12% GST after GST implementation in July 2017. The rate was later reduced to Nil GST from 21 July 2018.
- From July 2018, the GST on sanitary pads was removed, making sanitary napkins exempt from GST.
- Although sanitary pads are Nil-rated, manufacturers generally cannot claim Input Tax Credit (ITC) on inputs used exclusively for exempt supplies, which may increase costs.
- Retailers sell sanitary pads without adding GST, helping consumers avoid additional tax charges.
- Raw materials used in sanitary pad manufacturing may attract GST based on their applicable HSN classification.
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.
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New GST Rate on Sanitary Pads
The GST rate on sanitary pads remains Nil-rated. Sanitary napkins were exempted from GST from 21 July 2018 after being taxed at 12% GST earlier.
| Product / Status | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|
| Sanitary pads / sanitary napkins | Nil (0%) | Nil (0%) |
| Sanitary pads (before July 2018) | — | 12% |
Product / Status
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Product / Status
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Note: Sanitary pads were initially taxed at 12% GST when GST was introduced in July 2017. The rate was reduced to Nil GST from 21 July 2018, and this exemption continues under the current GST structure.
Was GST Ever Applied to Sanitary Pads?
Yes. When GST was implemented in July 2017, sanitary pads were taxed at 12% GST. Following representations from stakeholders, the GST rate was reduced to Nil (0%) from 21 July 2018, making sanitary napkins exempt from GST.
What Is the GST Rate on Sanitary Pads Now?
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:
- No GST is charged
- No input tax credit (ITC) is allowed to manufacturers on raw materials
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Impact on Pricing and Businesses
- Consumers: Pay less or no GST at all on sanitary napkins, which helps affordability.
- Retailers: Sell sanitary pads without adding GST to the bill.
- Manufacturers: Pay tax on raw materials but cannot claim input credit, which may impact profit margins.
Conclusion
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.
