HSN Code & GST Rate on Cosmetics, Perfumes & Toiletries

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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.

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