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Table of Contents
- Updated on : May 1, 2025
HSN Chapter 33: Essential Oils, Cosmetics & Perfumery GST India
HSN Code & GST Rate for Cosmetics, essential oils & perfumery – 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 | – |
GST Council Updates
Most products in Chapter 33, being discretionary consumer goods, fall under the 18% GST rate. This includes perfumes, toilet waters, beauty and make-up preparations, skincare products (excluding medicaments), hair care products, and most other perfumery and toilet preparations. However, the Council has provided specific exemptions: Kajal (other than pencil sticks), Kumkum, Bindi, Sindur, and Alta are exempt (NIL rate). Also, items like Agarbatti, Lobhan, and Dhoop batti are taxed at a lower rate of 5%, while odoriferous preparations that operate by burning (other than those specifically listed) are at 12%. Menthol and certain Mentha oils are mentioned with a 12% rate, while other essential oils and resinoids are generally at 18%. These examples show the varied rates within the chapter, with lower or NIL rates for certain traditional or specific items.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document