No GST on Bindi, kajal, Plastic bangles w.e.f. 27.7.2018
GST rate for Sanitary Napkins
Based on the recommendation the GST Council Sanitary Napkins have been exempted from GST with effect from 27.07.2018.
Bindi, kajal, Plastic bangles, glass bangles (except those made from precious metals) and bangles of lac/ shellac are exempted from GST.
Prior to 27.07.2018, Sanitary Napkins attracted GST rate of 12%, which was based on the pre-GST tax incidence on sanitary napkins. However, based on GST Council recommendations, Sanitary Napkins have been exempted from GST with effect from 27.07.2018.
As per National Family Health Survey IV (2015-16), 42% women are using sanitary napkins in the age group of 15-24 years.
Health is a state subject and in order to ensure hygienic practices during menstruation, the Ministry of Health and Family Welfare (MoHFW) is supporting States to implement the Menstrual Hygiene Scheme (MHS) since 2011 for rural adolescent girls under which funds are released to the States/UTs as per the proposals received in their Programme Implementation Plans (PIPs)