GST on toothpaste: HSN code, applicable rate & impact

What is the GST rate on toothpaste?

The toothpaste GST rate in India is 5%, effective from 22 September 2025. This reduced rate applies to toothpaste classified under HSN code 3306, which covers dental floss and toothpaste. The revised GST on toothpaste was introduced to make essential oral care products more affordable for consumers.

Notably, the applicable GST rate is inclusive in the Maximum Retail Price (MRP) of the product. Businesses involved in the sale and manufacture of toothpaste must apply the revised toothpaste GST rate while issuing tax invoices. Eligible registered businesses may also claim toothpaste Input Tax Credit (ITC) in accordance with GST provisions.

Impact of GST on toothpaste prices

The introduction of GST brought several indirect taxes under one system, making taxation on consumer goods more uniform. The GST on dental care products has also contributed to greater consistency in pricing across states.

Some of the key impacts of the toothpaste GST rate include:

• Uniform tax structure

Earlier, different states could levy different indirect taxes. Under GST, the same tax rate applies across India, creating a more consistent dental products tax system.

• Better tax compliance

EManufacturers and sellers follow a common tax framework, making invoicing and return filing more transparent.

• ITC benefits

Businesses can claim toothpaste ITC on eligible purchases made for business purposes. This helps reduce the cascading effect of taxes and improves supply chain efficiency.

• Transparent pricing

Consumers can easily understand the tax component included in the product price, making billing more transparent.

• Better supply chain efficiency

A unified FMCG GST rate structure has simplified interstate movement of goods, reducing several compliance-related challenges that existed before GST.

Before and after GST: Price comparison

The revision in the toothpaste GST rate from 18% to 5% has reduced the tax payable on toothpaste. Compared with the earlier GST rate of 18%, the new 5% GST on toothpaste is expected to make these products more affordable for consumers while reducing the overall tax burden.

For example, if the value of a toothpaste is ₹100 prior to taxation, the total amount of GST before the revision would have been ₹18, making the total cost ₹118. With the reduction in GST rate to 5%, the amount of GST levied will be ₹5, and therefore the total cost will become ₹105, assuming all other costs remain unchanged.

But it should be noted that the consumer does not necessarily get a direct reduction of ₹13 in the retail price. The final selling price also depends on several factors, including manufacturing costs, packaging, transportation, distribution expenses, and retailer margins.

Frequently Asked Questions

1. What is the current GST rate on toothpaste?

The current toothpaste GST rate in India is 5%. Most toothpaste products classified under HSN code 3306 attract this GST rate.

2. What is the HSN code for toothpaste?

The HSN code for toothpaste is 3306, which covers preparations used for oral or dental hygiene, including toothpaste, tooth powders, and certain other oral hygiene products.

3. Has the GST rate on toothpaste changed recently?

Yes, the GST on toothpaste was revised from 18% to 5%, effective 22 September 2025.

4. Is GST applicable on toothbrushes?

Yes, toothbrush GST is 5% under HSN code 96032100, effective from 22 September 2025. Earlier, they attracted 18% GST, but the rate was reduced as part of the revised GST rate schedule. The revised oral care GST structure also covers several other essential dental care products.