HSN and SAC codes for baby care & hygiene with the GST rate after GST 2.0 — last checked 29 October 2026.
GST on baby care & hygiene after GST 2.0
Sanitary pads and tampons are nil-rated. Baby and adult diapers are 5% under 9619. Infant food preparations (1901 10) and toothbrushes are 5%.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing baby care & hygiene correctly
- Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
- Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
- For a price that includes GST, take the tax out by subtraction with the GST calculator.
- Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
HSN codes for other products
HSN code for baby care & hygiene — FAQ
What is the HSN code for baby care & hygiene?
The common HSN or SAC codes for baby care & hygiene are: 1901 10 for infant food preparations (put up for retail sale) (5%); 3306 10 for toothpaste and tooth powder (5%); 9603 21 for toothbrushes (5%); 9619 00 10 for sanitary pads and napkins (0% (nil)). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on baby care & hygiene after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, baby care & hygiene items on this page are taxed at 0% (nil) or 5% depending on the exact item. The table shows the rate against each HSN code, with a note where it matters.
Are diapers GST-free like sanitary pads?
No. Sanitary pads and tampons are nil-rated, but diapers under 9619 00 30 / 40 / 90 are 5%.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.