Chapter 347 Tariff Headings
HSN Codes Chapter 34: Soap, candles and waxes
Chapter 34 of the GST HSN tariff classifies soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. This chapter contains 7 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 34
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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, 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
GST Rate:
5%
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 3400
GST Rate:
5%
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
GST Rate:
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 3403
GST Rate:
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)
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |