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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.

HSN Code & GST Rate on Cosmetics, Perfumes & 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%

Conclusion

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.