FMCG & Personal Care 18% GST Updated 21 Apr 2026

HSN Code 3401
Soap (bath, laundry, detergent)

HSN 3401 covers soap in all forms — bar, liquid, flakes, detergent. Standard GST is 18% across all bath, toilet, and laundry soap varieties.

HSN Code

3401

GST Rate

18%

Preferred UQC

PCS

Rate details & exceptions

Bath soap, toilet soap, laundry soap, bar detergent, liquid soap — all 18%. Detergent powder (HSN 3402) also 18%. Handmade / khadi soap has historically had lower rates at state level but under GST is uniformly 18%.

What HSN 3401 covers

HSN 3401 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.

  • Bath / toilet soap (bar)
  • Liquid hand soap / body wash
  • Laundry bar soap
  • Dishwash bar
  • Medicated soaps (cosmetic, not drug)
  • Khadi / handmade soap

How to enter HSN 3401 on an invoice

On a GST-compliant invoice, add the following for each line item:

  • HSN code: 3401
  • Description: Soap (bath, laundry, detergent) (or your specific SKU name)
  • UQC: PCS
  • Quantity, rate per unit, taxable value
  • GST rate: 18% (split as CGST + SGST for intra-state, or IGST for inter-state)

21bill auto-fills HSN 3401 and the 18% rate the moment you type "soap (bath, laundry, detergent)" in the item description — so you don't memorise codes.

Questions people ask about HSN 3401

Why is soap 18% when it's a daily necessity?

Soap is classified as a 'cleaning and cosmetic' product in the GST rate schedule — same slab as shampoo, toothpaste, cosmetics. This has been criticised as a regressive tax on a daily-use item, but the 18% rate has been consistent since GST rollout in 2017.

Is medicated soap taxed differently?

If medicated soap is registered as a drug (licensed under the Drugs & Cosmetics Act with a manufacturer's drug licence), it can move to HSN 3004 (medicaments) at 12%. Pure 'cosmetic' medicated soap (sold over-the-counter as a regular bathing product) remains at 18% under HSN 3401.

What HSN for detergent powder?

Detergent powder is HSN 3402 (organic surface-active agents / washing preparations), also at 18%. The distinction between soap (3401) and detergent (3402) is formulation — natural fats vs synthetic surfactants — but for GST the rate is the same.

Related on 21bill

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⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.