The HSN code for toothpaste is 33061020, and the applicable GST rate is 5% in India. This classification covers toothpaste in paste form, including regular, herbal and fluoride toothpaste. The GST rate was reduced from 18% to 5%, effective 22 September 2025.
What Is the HSN Code for Toothpaste?
Toothpaste falls under HSN 33061020, which belongs to Chapter 33 of the Indian Customs Tariff.
Heading 3306 covers preparations for oral or dental hygiene, while subheading 330610 covers dentifrices, or products used to clean teeth.
The relevant eight-digit classifications are:
| HSN Code | Product Description |
|---|---|
| 33061020 | Dentifrices in paste form, including toothpaste |
| 33061010 | Dentifrices in powder form, including tooth powder |
| 33061090 | Other dentifrices |
For ordinary toothpaste sold in tubes, HSN 33061020 is generally the appropriate classification.
GST Rate on Toothpaste in India
Toothpaste classified under HSN 33061020 attracts 5% GST, following the GST rate revision effective 22 September 2025.
The applicable tax is:
-
Intra-state sales: 2.5% CGST + 2.5% SGST
-
Inter-state sales: 5% IGST
This rate applies to qualifying toothpaste sold by manufacturers, wholesalers, distributors and retailers.
GST Calculation Example
Suppose a wholesaler sells toothpaste worth ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable Value | ₹20,000 |
| GST @ 5% | ₹1,000 |
| Total Invoice Value | ₹21,000 |
For an intra-state transaction, the GST amount comprises ₹500 CGST and ₹500 SGST.
Types of Toothpaste Covered Under HSN 33061020
Different varieties of ordinary toothpaste generally share the same HSN classification.
Regular toothpaste: Toothpaste used for daily dental cleaning and oral hygiene.
Herbal toothpaste: Toothpaste containing herbal ingredients, when classified as an ordinary oral hygiene preparation.
Fluoride toothpaste: Toothpaste formulated with fluoride for dental care.
Whitening toothpaste: Toothpaste marketed for removing surface stains and cleaning teeth.
Children’s toothpaste: Toothpaste formulated for children, including flavoured varieties.
The product’s brand, flavour or packaging size does not ordinarily change its HSN classification.
Note: Products classified as medicines or specialised therapeutic preparations may require separate assessment based on their composition, presentation and applicable tariff rules.
Toothpaste vs Tooth Powder vs Mouthwash: HSN Code Difference
Although these products are used for oral hygiene, they do not all share the same eight-digit HSN code or GST treatment.
| Product | HSN Code | GST Rate |
|---|---|---|
| Toothpaste | 33061020 | 5% |
| Tooth powder | 33061010 | 5% |
| Mouthwash | Generally 33069000 | Generally 18% |
| Dental floss | 33062000 | Generally 18% |
The 5% GST rate applies specifically to qualifying toothpaste and tooth powder. It should not automatically be applied to every oral hygiene product under Heading 3306.
Frequently Asked Questions
What is the eight-digit HSN code for toothpaste?
The eight-digit HSN code for ordinary toothpaste in paste form is 33061020.
Is GST on toothpaste 5% or 18%?
The current GST rate on qualifying toothpaste is 5%, effective 22 September 2025. Before this revision, toothpaste generally attracted 18% GST.
Do herbal and fluoride toothpaste have different HSN codes?
Generally, no. Ordinary herbal and fluoride toothpaste in paste form fall under HSN 33061020, provided they meet the relevant tariff description.
Is mouthwash taxed at the same rate as toothpaste?
Generally, no. Ordinary mouthwash is typically classified under HSN 33069000 and attracts 18% GST, while toothpaste attracts 5%.
Sources
- GST Council – 56th Meeting Recommendations – GST reduction on toothpaste.
- Ministry of Commerce & Industry – Indian Customs Tariff classification for HSN 33061020.
- Central Board of Indirect Taxes and Customs – GST rate notifications for Heading 3306.
Last Reviewed: 14 October 2026
