Chapter 33:HSN Code & GST Rate for Cosmetics, essential oils & perfumery

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	–