GST rate for all goods and services was notified by the GST Council in June 2017. To create a standardized tax across India after the implementation of GST, the Ministry of Finance mapped the GST rate to the HSN code. GST is levied under five tax rates, namely 0%, 5%, 12%, 18% and 28%.
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 | – |
