GST Rates and HSN Codes for Soap, Detergents, Lubricants, Waxes,
and Polishes (Chapter 34)
Goods and Services Tax
(GST) in India categorizes products under Harmonized System of Nomenclature
(HSN) codes to ensure uniform taxation. Chapter 34 of the HSN covers Soaps,
Organic Surface-Active Agents, Lubricating Preparations, Waxes, Polishes, and
Related Products.
This article provides a comprehensive
overview of Chapter 34, highlighting product descriptions, HSN codes, and
their applicable GST rates in an easy-to-read format.
1. Soap and
Organic Surface-Active Products (HSN 3401)
Products under this
category include toilet soaps, medicated soaps, shaving soaps, and
skin-washing products in solid or liquid form.
|
HSN
Code
|
Product
Description
|
GST
Rate
|
|
34011110
|
Medicated
toilet soaps
|
18%
|
|
34011120
|
Shaving
soaps (other than shaving cream)
|
18%
|
|
340119
|
Other
toilet soaps
|
18%
|
|
340120
|
Soap
in other forms (bars, cakes, moulded pieces, liquid, cream, etc.)
|
18%
|
2. Organic
Surface-Active Agents (HSN 3402)
This heading includes detergents,
washing agents, cleaning powders, surface-active preparations, and related
cleaning chemicals.
|
HSN
Code
|
Product
Description
|
GST
Rate
|
|
340211
|
Anionic
surface-active agents (e.g., Linear alkylbenzene sulphonic acids)
|
18%
|
|
340212
|
Cationic
surface-active agents
|
18%
|
|
340213
|
Non-ionic
surface-active agents
|
18%
|
|
340214
|
Preparations
put up for retail sale
|
18%
|
|
340220
|
Synthetic
detergents, washing/cleaning preparations
|
18%
|
|
340290
|
Other
cleaning/degreasing preparations
|
18%
|
3.
Lubricating Preparations (HSN 3403)
This heading covers cutting
oils, rust prevention agents, anti-corrosion lubricants, mould release
preparations, and other specialized lubricants.
|
HSN
Code
|
Product
Description
|
GST
Rate
|
|
34031100
|
Preparations
for treatment of textiles, leather, furs, etc. (with petroleum oils)
|
18%
|
|
34031900
|
Other
preparations containing petroleum oils
|
18%
|
|
34039100
|
Preparations
for treatment of textiles, leather, furs (without petroleum oils)
|
18%
|
|
34039900
|
Other
lubricating preparations
|
18%
|
4.
Artificial and Prepared Waxes (HSN 3404)
Artificial waxes,
poly-ethylene glycols, sealing wax, paraffin blends, and other prepared waxes
fall here.
|
HSN
Code
|
Product
Description
|
GST
Rate
|
|
34042000
|
Poly
(oxyethylene) polyethylene glycol waxes
|
18%
|
|
34049010
|
Sealing
wax (bottle sealing wax, sticks, cakes, etc.)
|
18%
|
|
34049020
|
Petroleum
wax
|
18%
|
|
34049031
|
Poly
brominated biphenyls
|
18%
|
|
34049032
|
Poly
chlorinated biphenyls
|
18%
|
|
34049033
|
Poly
chlorinated terphenyls
|
18%
|
|
34049039
|
Other
artificial waxes
|
18%
|
5.
Polishes, Creams, Scouring Pastes, and Similar Preparations (HSN 3405)
This includes shoe
polish, furniture polish, car wax, glass polish, floor polish, and scouring
powders.
|
HSN
Code
|
Product
Description
|
GST
Rate
|
|
340510
|
Polishes
& creams for footwear, furniture, floors, coachwork, glass, or metal
|
18%
|
|
340520
|
Scouring
pastes, powders, and similar cleaning products
|
18%
|
|
340530
|
Other
polishes and creams
|
18%
|
Revised GST
Rates (After 56th GST Council Meeting – w.e.f. 22 Sept 2025)
|
HSN
|
Description
of Item
|
Rate
|
|
3401
|
Toilet
Soap (other than industrial soap) in the form of bars, cakes, moulded pieces
or shapes
|
5%
|
|
3402
|
Sulphonated
castor oil, fish oil or sperm oil
|
5%
|
|
3406
|
Candles,
tapers and the like
|
5%
|
|
3401
|
Soap
& organic surface-active products (other than toilet soap), preparations
for skin washing, and impregnated paper, wadding, felt, nonwovens, etc.
|
18%
|
|
3402
|
Organic
surface-active agents, washing preparations & cleaning preparations
(other than sulphated oils of 3402)
|
18%
|
|
3403
|
Lubricating
preparations (cutting oil, anti-rust, anti-corrosion, mould release,
textile/leather treatment oils, etc.)
|
18%
|
|
3404
|
Artificial
waxes and prepared waxes
|
18%
|
|
3405
|
Polishes,
creams, scouring pastes, powders and similar preparations (excluding waxes of
3404)
|
18%
|
|
3407
|
Modelling
pastes, dental wax, dental impression compounds, plaster-based preparations
for dentistry
|
18%
|
Key
Takeaway from 56th GST Council Meeting
- Major Rationalisation: Certain
consumer-use items like Toilet Soaps, Sulphonated Castor Oil, and Candles
have been shifted to 5% GST to provide relief to households.
- Industrial Products: Preparations for
cleaning, lubricants, waxes, and polishes largely continue to attract 18%
GST.
- The updated rates have been notified
through Notification No. 9/2025-Central Tax (Rate), dated 17th September
2025, issued by the Ministry of Finance (Department of Revenue), and
published in the Gazette of India, Extraordinary.
Conclusion
Chapter 34 now reflects a
dual GST structure—essential consumer goods taxed at 5%, while
industrial/other preparations remain at 18%.
Businesses dealing in
soaps, detergents, waxes, or polishes must correctly classify their goods under
the right HSN to ensure proper compliance and avoid disputes. Businesses
must update their billing, GST returns, and classification to remain compliant
with the revised rates effective 22 September 2025
Disclaimer:
The GST rates provided above are updated to the best of our information. However, there may be variations arising from subsequent government updates. GSTVidhi shall not be held responsible for any inadvertent errors or discrepancies. For confirmation of the "Effective Date" of GST or cess rates, users are advised to refer to the official CBIC website.
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