The HSN code for sanitary napkins is 9619 (tariff item 96190010). It is nil-rated: no GST is charged. Sanitary pads, napkins and tampons (9619 00 10 or 9619 00 20) are nil-rated.
HSN code and GST rate for sanitary napkins
| Item | Sanitary napkins |
|---|---|
| HSN heading | 9619 |
| 8-digit tariff item | 96190010 |
| Description | Sanitary towels (pads), sanitary napkins and tampons |
| GST rate | Nil (0%) |
Sanitary pads, napkins and tampons (9619 00 10 or 9619 00 20) are nil-rated.
See every GST rate entry under heading 9619 on the HSN 9619 page.
Example: GST on a ₹1,000 sale of sanitary napkins
Sanitary napkins is nil-rated, so a ₹1,000 sale carries no GST. Issue a bill of supply or show the line at 0% on a tax invoice, and keep the HSN code on it.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (9619) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.