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HSN Code & GST Rate for Cosmetics, Essential Oils & Perfumery - Chapter 33

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 33 of the GST framework covers Cosmetics, Essential Oils, and Perfumery Products. Understanding the HSN codes and applicable GST rates for these products is crucial for businesses in the beauty and fragrance industry. Whether you are seeking to apply for GST registration or ensure compliance with GST laws, this article will help you navigate the complex landscape of cosmetic taxation.

 

HSN Code/ GST Rate of Goods - Chapter 33

Rates (%) Products Description HSN Codes Export and Import HSN Codes
18% Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 3301 33011200, 33011300, 33011910, 33011990, 33012400, 33012510, 33012520, 33012530, 33012540, 33012590, 33012911, 33012912, 33012913, 33012914, 33012915, 33012916, 33012917, 33012918, 33012921, 33012922, 33012923, 33012924, 33012925, 33012926, 33012927, 33012928, 33012931, 33012932, 33012933, 33012934, 33012935, 33012936, 33012937, 33012938, 33012941, 33012942, 33012943, 33012944, 33012945, 33012946, 33012947, 33012948, 33012949, 33012950, 33012990, 33013010, 33013091, 33013099, 33019011, 33019012, 33019013, 33019014, 33019015, 33019016, 33019017, 33019021, 33019022, 33019023, 33019024, 33019025, 33019029, 33019031, 33019032, 33019033, 33019041, 33019049, 33019051, 33019059, 33019060, 33019071, 33019079, 33019090
12% Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / deterpenated mentha oil (DTMO), d. Dementholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 3301 33021010, 33021090, 33029011, 33029012, 33029019, 33029020, 33029090
18% Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / deterpenated mentha oil (DTMO), Dementholised oil (DMO), Spearmint oil, Mentha piperita oil] 3302 33021010, 33021090, 33029011, 33029012, 33029019, 33029020, 33029090
18% Perfumes and toilet waters 3303 33030010, 33030020, 33030030, 33030040, 33030050, 33030060, 33030090
NIL Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 3304 33041000, 33043000, 33049110, 33049120, 33049190, 33049910, 33049920, 33049930, 33049940, 33049950, 33049990
18% Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 3304 33041000, 33043000, 33049110, 33049120, 33049190, 33049910, 33049920, 33049930, 33049940, 33049950, 33049990
18% Kajal pencil sticks 33042000
18% All goods, i.e. preparations for use on the hair(spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] [other than 33059011, 33059019] [except Mehendi pate in Cones] 3305 33051010, 33051090, 33052000, 33053000, 33059020, 33059030, 33059040, 33059050, 33059090
18% Hair oil 33059019
18% Hair oil 33059011
18% Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants (inserted w.e.f 14/11/2017 : [other than odoriferous preparations which operate by burning, agarbattis, loban, dhoop batti, dhoop, sambrani] 3307 33071010, 33071090, 33072000, 33073010, 33073090, 33074900, 33079010, 33079020, 33079090
5% Agarbatti, lobhan, dhoop batti, dhoop, sambhrani 33074100
12% Odoriferous preparations which operate by burning [other than agarbattis, loban, dhoop batti, dhoop, sambrani 33074100
18% Dentifices Toothpaste 33061020
12% Tooth powder 33061010
18 % Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] 3306

 

Disclaimer: The GST rates and HSN codes provided are compiled to the best of the author's understanding and are subject to periodic updates based on current legal provisions. This content does not serve as professional advice or a formal recommendation. While every effort has been made to ensure accuracy, some errors or omissions may exist. Online Legal India will not be held liable for any loss or damage arising from the use of any inaccurate or incomplete information in this document.


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