Table of Contents
- Updated on : September 20, 2025
HSN Chapter 34: Soap, Waxes, Polishes & Cleaning Preparations GST India
HSN Code & GST Rate for Soaps & Waxes - Chapter 34
HSN Chapter 34 has experienced significant consumer-friendly changes in the September 2025 GST reforms, with most soap, cleaning preparations, and household care products moving from higher tax slabs to the moderate 9% GST rate. This transformation makes essential hygiene and cleaning products more affordable for Indian households while maintaining basic toilet soap at the highly favorable 5% GST rate, reflecting India's commitment to promoting cleanliness and sanitation accessibility across all economic segments.
Key Classification Factors for Soap, Waxes, Polishes & Cleaning Preparations GST Rates
- Essential Hygiene Priority: Toilet soap at highly favorable 5% GST supporting personal cleanliness
- Household Care Affordability: Most cleaning preparations at moderate 9% GST
- Traditional Product Support: Candles at 5% GST supporting religious and essential lighting needs
- Consumer Relief Focus: Significant rate reductions across soap and cleaning categories
Complete HSN Code Table: Soap, Waxes, Polishes & Cleaning Preparations (Chapter 34)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 3401 | 34011110, 34011120, 34011190, 34011911, 34011919, 34011920 |
| 5% | Sulphonated castor oil, fish oil or sperm oil | 3402 | 34021110, 34021190, 34021200, 34021300, 34021900, 34022010 |
| 5% | Candles, tapers and the like | 3406 | 34060010, 34060090 |
| 9% | Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap [except toilet soap]; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | 3401 | 34011930, 34011941, 34011942, 34011990, 34012000, 34013011 |
| 9% | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than sulphonated castor oil, fish oil or sperm oil] | 3402 | 34022020, 34022090, 34029011, 34029012, 34029019, 34029020 |
| 9% | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals | 3403 | 34031100, 34031900, 34039100, 34039900 |
| 9% | Artificial waxes and prepared waxes | 3404 | 34042000, 34049010, 34049020, 34049031, 34049032, 34049033 |
| 9% | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 | 3405 | 34051000, 34052000, 34053000, 34054000, 34059010, 34059090 |
| 9% | Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) | 3407 | 34070010, 34070090 |
🧼 Consumer-Friendly GST Structure for Hygiene & Cleaning Products - September 2025:
- Essential Hygiene Access: Toilet soap at highly favorable 5% GST promoting personal cleanliness across all income groups
- Household Care Affordability: Most cleaning preparations moved from 18% to 9% GST benefiting household budgets
- Religious & Cultural Support: Candles at 5% GST supporting traditional lighting and religious practices
- Industrial Cleaning Support: Professional cleaning products at moderate rates supporting business operations
- Personal Care Integration: Liquid soaps and skin care preparations at affordable 9% GST
- Specialty Product Benefits: Dental care preparations and modeling compounds at moderate rates
- Manufacturing Input Relief: Lubricants and industrial preparations at reasonable rates supporting production
- Rural Market Access: Lower soap rates enhance accessibility in rural and semi-urban markets
- Health & Sanitation Priority: Government's commitment to cleanliness through favorable taxation
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered significant relief to consumers through the "Clean India Initiative" under the simplified two-tier GST structure. The elimination of the 12% GST slab and strategic reclassification of soap and cleaning products demonstrates the government's priority on hygiene and cleanliness accessibility.
Key decisions for Chapter 34 include:
- Hygiene Priority: Toilet soap maintained at highly favorable 5% GST ensuring personal cleanliness remains affordable for all economic segments
- Household Relief: Most soap and cleaning preparations moved from 18% to 9% GST providing significant cost savings for families
- Traditional Support: Candles moved from 12% to 5% GST under simplified structure, supporting religious practices and emergency lighting needs
- Industrial Efficiency: Cleaning preparations and lubricants at moderate 9% GST supporting business and manufacturing operations
- Personal Care Integration: Liquid soaps and skin care products at consumer-friendly 9% GST
- Simplified Compliance: Elimination of 12% slab reduces classification complexity for soap and cleaning product manufacturers
These reforms align with the government's Swachh Bharat mission and universal health initiatives, making cleanliness products more accessible while supporting both household budgets and business operations. The changes particularly benefit lower-income households and small-scale cleaning service providers.
🧼 Expert GST for Soap & Cleaning Products Industries
Professional tax consultancy for soap manufacturers, cleaning product companies, and hygiene product retailers under new GST structure
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.