Check applicable GST rate & HSN code for cosmetic, perfumes & toiletries
The Goods and Services Tax (GST) levied by the government of India is an indirect tax against all the products and services manufactured, produced, or consumed in the country. All the products and services are categorised and then classified in an organised manner via Harmonised System of Nomenclature Codes, also popularly known as HSN codes.
HSN code is a numeric identity given to every product and service under the GST Act of India. HSN codes enable smooth and seamless trading and invoice generation because it is a globally accepted classification technique. The eight-digit HSN code allotted to products is the same in all countries, with no or minor changes in case of any variation in the product. There are about 99 chapters in the HSN codes, which are further bifurcated into 21 sections and 2,144 sub-sections. One can check Chapter 33 to find the GST on cosmetic products, perfumes, and toiletries.
Read the table below to find out GST rate of cosmetic products and their HSN codes -
HSN Code |
Category Description |
GST Rate |
3301 |
Essential Oils (Whether Terpeneless or not), includes Absolutes and Concretes, Extracted Oleoresins, Resinoids, or Fats of Essential Oil in the concentrated form obtained via Enfleurage or Maceration |
18% |
330119 |
Other Variety |
18% |
330125 |
Mints and Other Variety |
18% |
330130 |
Resinoids |
12% |
3302 |
Mixtures of substances with one or more than one base (whether or not not alcoholic in nature) or odoriferous substances, that can be used as raw material in preparations or manufacturing in industries |
18% |
330290 |
Other Variety |
18% |
3303 |
Toiletries and Perfumes |
18% |
33030010 |
Toiletries and Perfumes - Eaude Cologne |
18% |
33030020 |
Toiletries and Perfumes - Rose Water |
18% |
33030030 |
Toiletries and Perfumes - Keora Water |
18% |
33030040 |
Toiletries and Perfumes (Perfumes that do not contain a composition of spirits or aqueous solution) |
18% |
33030050 |
Toiletries and Perfumes (Perfumes that contain a composition of spirits) |
18% |
33030060 |
Toiletries and Perfumes (Toiletries that contain a composition of spirits, which is not specifically mentioned or included) |
18% |
33030090 |
Other Toiletries and Perfumes |
18% |
3304 |
Kumkum, Sindur, Bindi, Alta, and Kajal (does not include pencil sticks) |
0% |
3304 |
Makeup or Beauty products that are used in skin care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products and Kumkum, Sindur, Bindi, Alta, and Kajal) |
18% |
33041000 |
Lip Makeup or Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33042000 |
Eye Makeup or Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33043000 |
Makeup or Beauty products that are used in skin care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
330491 |
Powder (Whether compressed or not) |
18% |
33049110 |
Face Powder Makeup or Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049120 |
Talcum Powder (Whether compressed or not) as Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049190 |
Other varieties of powder as Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
330499 |
Other Varieties of Makeup and Beauty Products |
18% |
33049910 |
Face Creams or Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049920 |
Nail paints or Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049930 |
Moisturisers or Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049940 |
Kumkum, Sindur, Bindi, Alta, etc. as Beauty products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049950 |
Turmeric products that are used in cosmetic care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
18% |
33049990 |
Other Makeup or Beauty products that are used in skin care include Manicure, Pedicure, Tan protection and removal, sunscreen, etc. (Does not include medicated skin care products) |
28% |
3305 |
Henna dyes or preparation used on hair |
18% |
330510 |
Shampoo |
18% |
33051010 |
Shampoos (that contain spirit) |
18% |
33051090 |
Other categories of Shampoos |
18% |
33052000 |
Hair Preparations (Permanent Straightening or Waving) |
18% |
33053000 |
Hair Lacquers |
18% |
330590 |
Other |
18% |
33059011 |
Perfumed Hair Oil |
18% |
33059019 |
Other Hair Oil |
18% |
33059020 |
Brilliantines (contains spirit) |
18% |
33059030 |
Hair Cream |
18% |
33059040 |
Hair Dye (Herbal, Synthetic, or Natural) |
18% |
33059050 |
Hair Fixers |
18% |
33059090 |
Other |
18% |
3306 |
Dental or Oral Hygiene product preparations (includes powders, paste, dental floss, in retail individual packing) |
18% |
330610 |
Dentifrices |
18% |
33061010 |
Dental or Oral Hygiene powder product preparations (in retail individual packing) |
12% |
33061020 |
Dental or Oral Hygiene paste product preparations (in retail individual packing) |
18% |
33061090 |
Dental or Oral Hygiene product preparations ( other categories, in retail individual packing) |
18% |
33062000 |
Dental Floss for Dental or Oral Hygiene paste product preparations |
18% |
33069000 |
Dental Floss for Dental or Oral Hygiene paste product preparations (in retail individual packing) |
18% |
3307 |
Deodorants, Bathing, Pre-Shaving, Shaving, and After Shaving products (Perfumes, Depilatories, and Toiletries that are not specifically mentioned including Room Fresheners) |
18% |
330710 |
Pre-Shaving, Shaving, and After Shaving products |
18% |
330730 |
Bath Salts and products (Perfumed) |
18% |
330790 |
Other Variety |
18% |
HSN codes help traders to seamlessly carry out trading activities at a global level, eliminating confusion or error during the calculation of GST on perfumes, make-up and bathing products. Products with slight or minor changes in their composition, manufacturing procedure, etc., are allotted a separate HSN code under product categorization and classification. The HSN code and GST on beauty products, deodorants, etc., are available online in case an individual wishes to find a specific product in the category.