HSN Code for Toilet Cleaner
The HSN code for toilet cleaner generally falls under Heading 3402 when the product is primarily a cleaning preparation.
However, there is no single product-level HSN code that should automatically be applied to every toilet cleaner. The exact classification can depend on the cleaner’s composition, formulation and primary function.
Ordinary cleaning preparations under HSN 3402 generally attract 18% GST.
What Is the HSN Code for Toilet Cleaner?
Most toilet cleaners whose primary function is cleaning fall under:
HSN 3402 — Organic surface-active agents, washing preparations and cleaning preparations
The exact tariff item within HSN 3402 depends on the formulation and how the product is supplied.
A toilet-cleaning product whose essential function and formulation qualify it specifically as a disinfectant may instead require classification under:
HSN 3808 — Disinfectants and similar products
Therefore, businesses should classify toilet cleaners according to the actual product rather than assigning one HSN solely from the name “toilet cleaner”.
Toilet Cleaner HSN Code – Quick Summary
| Particular | Details |
|---|---|
| Product | Toilet Cleaner |
| Main HSN Heading | 3402 |
| Product Category | Cleaning preparations |
| Alternative Classification | 3808, where the product qualifies as a disinfectant |
| GST on HSN 3402 | 18% |
| GST on applicable HSN 3808 products | 18% |
| Classification | HSN – Goods |
Why Toilet Cleaners Fall Under HSN 3402
HSN 3402 covers:
- Organic surface-active agents other than soap
- Surface-active preparations
- Washing preparations
- Auxiliary washing preparations
- Cleaning preparations
A typical liquid toilet cleaner formulated primarily to remove stains, deposits and dirt can therefore fall within this heading.
The actual product formulation remains important when selecting the most specific tariff item.
When Can a Toilet Cleaner Fall Under HSN 3808?
HSN 3808 covers products including disinfectants and similar preparations.
A toilet-cleaning product may require consideration under HSN 3808 where its composition and essential character make it a disinfectant rather than simply a cleaning preparation.
The distinction should be based on factors such as:
- Product formulation
- Active ingredients
- Primary function
- Product claims
- Intended use
- Applicable tariff description
A product should not be classified as a disinfectant merely because its marketing mentions hygiene or germ removal.
GST Rate on Toilet Cleaner
Cleaning preparations under HSN 3402 generally attract 18% GST.
For an applicable intra-state supply:
- 9% CGST
- 9% SGST
For an applicable inter-state supply:
- 18% IGST
Disinfectant products falling under the applicable HSN 3808 classification also generally attract 18% GST.
Toilet Cleaner vs Disinfectant HSN Code
The primary function of the product is important.
Cleaning preparation:
A product primarily formulated to clean surfaces, remove stains or remove deposits generally falls within HSN 3402, subject to its composition.
Disinfectant:
A product whose essential character qualifies it as a disinfectant can fall under HSN 3808.
This distinction is particularly relevant for products marketed as combined toilet cleaners and disinfectants.
Related HSN Codes
| HSN Code | Description |
| 3402 | Surface-active, washing and cleaning preparations |
| 3401 | Soap and certain preparations used as soap |
| 3808 | Disinfectants and certain other specified preparations |
FAQs About Toilet Cleaner HSN Code
Can the same HSN code be used for every bathroom cleaning product?
No. Bathroom cleaners, toilet cleaners, disinfectants and other cleaning chemicals can require different classifications depending on their composition and primary function.
Does a “kills 99.9% germs” claim automatically make a toilet cleaner HSN 3808?
Not necessarily. Classification should consider the product’s formulation, active ingredients, essential character and applicable tariff description rather than relying only on a marketing claim.
Are toilet-cleaning tablets classified the same as liquid toilet cleaner?
Not automatically. The formulation and nature of the product should be checked before assigning the same HSN classification.
Should businesses continue using HSN 34022090?
Businesses should verify the code against the current tariff classification and the exact product formulation. The older 34022090 code should not be presented as a universal current code for every toilet cleaner.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST rate schedule for HSN 3402 and 3808
- Government of India tariff schedules — cleaning preparations under Chapter 34
- Government of India tariff classification — disinfectants under Chapter 38
Last Reviewed: 6 October 2026
The exact HSN for a toilet cleaner depends on its composition and primary function. HSN 3402 generally covers cleaning preparations, while qualifying disinfectants can fall under HSN 3808.
