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HSN Code for Personal Care & Toiletries & GST Rate

HSN and SAC codes for personal care & toiletries with the GST rate after GST 2.0 — last checked 29 October 2026.

Personal Care & Toiletries: HSN codes and GST rates

HSN codes and GST rates for personal care & toiletries after 22 September 2025
HSN / SACDescriptionGST
3304Beauty and make-up preparations, skin care, talcum and face powder
Talcum and face powder are listed at 5% under GST 2.0; other make-up and skin care is 18% — check the product
Varies — check
3305 10Shampoo
Moved from 18% to 5% on 22 Sep 2025
5%
3305 90 11Hair oil
Moved from 18% to 5% on 22 Sep 2025. Other hair preparations (hair dye, gel) are 18%
5%
3306 10Toothpaste and tooth powder
Moved from 18% to 5% on 22 Sep 2025
5%
3306 20Dental floss5%
3306 90Mouthwash and other oral hygiene preparations18%
3307 10Shaving cream, shaving lotion, aftershave
Moved from 18% to 5% on 22 Sep 2025
5%
3307 20Deodorants and antiperspirants18%
3401 11Toilet soap bars (bath soap)
Moved from 18% to 5% on 22 Sep 2025. Liquid soap and laundry soap are 18%
5%
3401 30Liquid soap, hand wash, body wash18%
3402Detergents, washing powder, dishwash liquid18%
9603 21Toothbrushes
Moved from 18% to 5% on 22 Sep 2025
5%
9615Combs, hair clips, hair pins5%
9619 00 10Sanitary pads and napkins
Nil-rated
0% (nil)

GST on personal care & toiletries after GST 2.0

Daily-use toiletries got the biggest cut in GST 2.0: toothpaste (3306 10), toothbrushes (9603 21), toilet soap bars (3401 11), shampoo (3305 10) and hair oil all moved from 18% to 5%. Liquid hand wash, detergents and mouthwash stay at 18%.

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 personal care & toiletries 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 personal care & toiletries — FAQ

What is the HSN code for personal care & toiletries?

The common HSN or SAC codes for personal care & toiletries are: 3304 for beauty and make-up preparations, skin care, talcum and face powder (Varies — check); 3305 10 for shampoo (5%); 3305 90 11 for hair oil (5%); 3306 10 for toothpaste and tooth powder (5%). 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 personal care & toiletries after GST 2.0?

Under the GST 2.0 rates in force since 22 September 2025, personal care & toiletries items on this page are taxed at 0% (nil), 5% or 18% depending on the exact item, and some rows vary with packing, price, material or use — the note under each row explains what decides it.

Is liquid hand wash 5% like soap?

No. Only toilet soap in bars is 5%. Liquid soap and hand wash under 3401 30 and detergents under 3402 stay at 18%.

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.

Billing every day?

Billux suggests the GST rate from the HSN code on every item — GST split, HSN, UPI QR and WhatsApp bills from the counter. 7-day free trial, no card needed.