All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.
The jurists of the Hanafi School of jurisprudence stated that facing the Qiblah (the direction of the Ka’bah) is not one of the etiquettes of Ghusl (ritual bath). The book “Durar Al-Hukkaam” authored by Mulla Khusru from the Hanafi school of jurisprudence, reads: “The etiquettes of Ghusl are the same as the etiquettes of ablution with the exception of facing the Qiblah, as having Ghusl is done in general while uncovering one’s ‘Awrah, whereas this is not the case when performing ablution.”
However, some other jurists, like the jurists of the Shaafi’i School of jurisprudence, stated that it is a Sunnah to face the Qiblah when performing Ghusl; this is stated by An-Nawawi .
Allaah Knows best.