HSN code 96190020 is the 8-digit tariff item for tampons (sanitary towels and tampons, napkins, napkin liners and similar articles, of any material), under heading 9619 and sub-heading 961900 (Chapter 96). It is nil-rated: no CGST, SGST or IGST is charged. Rates as of 2026-10-21.
HSN 96190020 at a glance
| Tariff item (8 digits) | 96190020 |
|---|---|
| Heading (4 digits) | 9619: Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material |
| Sub-heading (6 digits) | 961900: Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material |
| Chapter | 96: Miscellaneous manufactured articles |
| Description | Tampons (sanitary towels and tampons, napkins, napkin liners and similar articles, of any material) |
| GST rate | Nil (0%) |
10/2025-CT(R), S. No. 165 (HSN 9619 00 10 or 9619 00 20) covers "Sanitary towels (pads) or sanitary napkins; tampons" at nil.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons | Nil (0%) | Nil | 10/2025-CT(R), S. No. 165 |
Worked example: a ₹1,000 sale under HSN 96190020
Taxable value ₹1,000.00. The goods are nil-rated, so no CGST, SGST or IGST is added and the invoice total is ₹1,000.00. Show the line at 0% (or issue a bill of supply) and keep the HSN code on it.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9619) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (961900) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (96190020), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 961900
- HSN 96190010: Sanitary towels (pads) or sanitary napkins (nil)
- HSN 96190030: Napkins and napkin liners for babies (5%)
- HSN 96190040: Clinical diapers (sanitary towels and tampons, napkins, napkin liners and similar articles, of any material) (5%)
See every rate entry for the heading on the HSN 9619 page, or all Chapter 96 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).