The soap hsn code is 3401, and toilet soap in the form of bars and cakes (bath soap) is taxed at 5% since 22 September, down from 18%. Other soaps, liquid hand wash, laundry bars and industrial soap stay at 18%, as do detergent powder and liquids under 3402 and phenyl and disinfectants under 3808.
This page shows where each cleaning product fits, the codes a kirana or FMCG distributor uses, and a sample bill. Hair care and cosmetics are on the shampoo and cosmetics pages.
Soap and detergent: codes and GST rates
Item / HSN / GST- Toilet soap bars, bath soap5%Bars, cakes, moulded pieces
- Industrial soap18%Not toilet soap
- Liquid hand wash and liquid soap18%Surface active preparations for skin
- Washing soap bars (laundry)18%Not toilet soap
- Detergent powder and washing powder18%Washing preparations
- Liquid detergent and dish wash liquid18%Cleaning preparations
- Toilet cleaner and floor cleaner18%Surface active cleaners
- Phenyl and disinfectants18%Disinfectant preparations
- Soap dispensers of plastic18%Household articles
Quick facts
HSN heading
3401: soap and skin cleansing preparationsToilet soap bars
5% (2.5% CGST + 2.5% SGST)Detergents
3402 at 18%Disinfectants
3808 at 18%Rate before the reform
18% for soap barsDigits to print
4 digits up to Rs 5 crore turnover, 6 above
Soap hsn code and gst rate by product
| Product | HSN | GST |
|---|---|---|
| Bath soap bar, beauty soap | 3401 11 | 5% |
| Medicated soap bar for toilet use | 3401 11 | 5% |
| Laundry soap bar (washing soap) | 3401 19 | 18% |
| Industrial soap | 3401 20 | 18% |
| Liquid hand wash, body wash | 3401 30 | 18% |
| Detergent powder, washing powder | 3402 50 | 18% |
| Liquid detergent | 3402 | 18% |
| Dish wash bar and liquid | 3402 | 18% |
| Toilet cleaner, floor cleaner | 3402 | 18% |
| Phenyl, disinfectant | 3808 94 | 18% |
| Glass cleaner | 3402 or 3405 | 18% |
3401 hsn code gst rate: the toilet soap entry
Schedule I has an entry for toilet soap, other than industrial soap, in the form of bars, cakes, moulded pieces or shapes, at 5%. That covers bath soaps of any price. Washing soap bars for clothes are not toilet soap, so they stay in the 18% entry with other soaps. Liquid soap and hand wash are 3401 30 at 18%.
Detergent powder hsn code: 3402
Detergent powders, liquid detergents, dish wash products and surface active cleaners are 3402 at 18%. Sulphonated castor oil, a raw material in the same heading, is 5%. A detergent cake for laundry may be billed under 3402 if it is a synthetic detergent rather than soap; check the label.
Phenyl hsn code and 3808
Phenyl, black phenyl and other disinfectants are 3808 94 at 18%. Mosquito repellents and household insecticides are also 3808 at 18%; see pesticides. Bio-pesticides listed in Schedule I are 5%.
Distributor's invoice
FMCG distributor to a kirana store: Bath soap 100 g, HSN 3401 11, 48 dozen, Rs 18,000, GST 5% Rs 900. Detergent powder 1 kg, HSN 3402 50, 100 packs, Rs 9,000, GST 18% Rs 1,620. Total Rs 29,520.
Within the state each GST amount splits into equal CGST and SGST. Many distributors kept 18% on bath soap in their masters after the reform; check and correct it.
Soap hsn code and gst rate: what changed in the reform
Before 22 September, bath soap bars, detergents and hand wash all sat at 18%. The reform moved only toilet soap in bar or cake form to 5%, as part of a wider cut on daily use goods such as shampoo, hair oil and toothpaste. Liquid forms and laundry products were not moved. A retailer selling a bar soap and a liquid hand wash of the same range will now show two different rates on one bill, and the shelf price should reflect that.
Where a soap maker pays 18% on chemicals, oils and wrappers but sells bars at 5%, credit can pile up in the ledger, and the law allows an inverted duty refund on conditions; see the chemicals page for the inputs.
Cleaning product codes above describe the general position under the present schedule. Form, use and label claims decide whether an item is toilet soap, detergent or disinfectant, so read the GST portal entry and ask a GST practitioner or chartered accountant about borderline products.
Frequently asked questions
What is the GST rate on soap?
Toilet soap bars are 5%. Liquid soap, hand wash, laundry soap and industrial soap are 18%.
What is the 3401 hsn code gst rate?
3401 is 5% for toilet soap bars and 18% for other soaps and liquid hand wash.
What is the detergent powder hsn code?
Detergent powder is 3402 50, at 18%.
What is the phenyl hsn code and gst rate?
Phenyl and disinfectants are 3808 94, at 18%.
What is the hand wash hsn code and gst rate?
Liquid hand wash is 3401 30, at 18%.