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Table of Contents
- Updated on : May 1, 2025
HSN Chapter 34: Soap, Waxes, Polishes & Cleaning Prep GST India
HSN Code & GST Rate for Soaps & waxes – Chapter 34
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 18% | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap [except 340130 : 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 | 34011110, 34011120, 34011190, 34011911, 34011919, 34011920, 34011930, 34011941, 34011942, 34011990, 34012000, 34013011, 34013012, 34013019, 34013090 |
| 5% | Sulphonated castor oil, fish oil or sperm oil | 3402 | 34021110, 34021190, 34021200, 34021300, 34021900, 34022010, 34022020, 34022090, 34029011, 34029012, 34029019, 34029020, 34029030, 34029041, 34029042, 34029049, 34029051, 34029052, 34029059, 34029091, 34029092, 34029099 |
| 18% | 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 | 34021110, 34021190, 34021200, 34021300, 34021900, 34022010, 34022020, 34022090, 34029011, 34029012, 34029019, 34029020, 34029030, 34029041, 34029042, 34029049, 34029051, 34029052, 34029059, 34029091, 34029092, 34029099 |
| 18% | 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 |
| 18% | Artificial waxes and prepared waxes | 3404 | 34042000, 34049010, 34049020, 34049031, 34049032, 34049033, 34049039, 34049090 |
| 18% | 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 |
| 12% | Candles, tapers and the like | 3406 | 34060010, 34060090 |
| 12% | Handcrafted candles | 3406 | – |
| 18% | 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 |
| 18% | 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 | 340130 | – |
GST Council Updates
Many products in Chapter 34 fall under the 18% GST rate, including most soaps, organic surface-active agents (detergents), washing and cleaning preparations, lubricating preparations, artificial and prepared waxes, and polishing and scouring preparations. However, some specific items have different rates. Candles and handcrafted candles are taxed at 12%. Sulphonated castor oil, fish oil, or sperm oil are mentioned with a 5% rate. These examples highlight that while the majority are in the higher slab, specific items may have lower rates based on their nature or manufacturing process (like handcrafted items).
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.