The Government informed the Lok Sabha that Goods and Services Tax (GST) rates and exemptions are determined based on the recommendations of the GST Council, a constitutional body comprising representatives of the Union and State Governments. In response to a query regarding removal of GST on adult and clinical diapers, the Government clarified that the GST Council, in its 56th meeting held on 3 September 2025, recommended reducing the GST rate on such products from 12% to 5%.
The Government informed the Lok Sabha that Goods and Services Tax (GST) rates and exemptions are determined based on the recommendations of the GST Council, a constitutional body comprising representatives of the Union and State Governments. In response to a query regarding removal of GST on adult and clinical diapers, the Government clarified that the GST Council, in its 56th meeting held on 3 September 2025, recommended reducing the GST rate on such products from 12% to 5%. These products are widely used by persons with disabilities, senior citizens, and patients with chronic illnesses. However, the Government stated that no recommendation has been made by the GST Council to completely remove GST on adult or clinical diapers. Therefore, while tax relief has been provided through a rate reduction, a full exemption from GST on these products is currently not under consideration.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO. 3722
TO BE ANSWERED ON MONDAY, MARCH 16, 2026/ PHALGUNA 25,
1947 (SAKA)
Removing GST on Adult and Clinical Diaper
3722. SHRI JAI PRAKASH:
Will the Minister of FINANCE be pleased to state:
(a) whether it is a fact that the Government is contemplating removing Goods and Services Tax (GST) on adult and clinical diapers as these products are crucial for persons with disabilities, senior citizens and patients with chronic illness;
(b if so, the time by which the Government is likely to take its decision; and
(c) if not, the reasons therefor?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
a. : GST rates and exemptions are prescribed based on the recommendations of the GST Council, which is a constitutional body consisting of representatives of the Union and State Governments.
b. : In the 56th GST Council meeting held on 03.09.2025, the Council recommended a reduction in GST rate on adult/clinical diapers from 12% to 5%.
c. : Regarding the removal of GST on the said goods, no such recommendation has been made by the Council.