Table of Contents
- Updated on : September 20, 2025
HSN Chapter 33: Essential Oils, Cosmetics & Perfumery GST India
HSN Code & GST Rate for Cosmetics, Essential Oils & Perfumery - Chapter 33
HSN Chapter 33 has undergone transformative changes in the September 2025 GST reforms, with most cosmetics and personal care products experiencing significant rate reductions from previous higher slabs to the new moderate 9% GST rate. This consumer-friendly restructuring makes beauty and personal care products more affordable while maintaining essential religious and traditional items at favorable rates, reflecting India's commitment to both modern lifestyle accessibility and cultural heritage preservation.
Key Classification Factors for Essential Oils, Cosmetics & Perfumery GST Rates
- Consumer Relief Priority: Most cosmetics and personal care products at moderate 9% GST
- Traditional Item Protection: Religious items like agarbatti and traditional cosmetics at favorable rates
- Essential Care Support: Basic personal hygiene items at lowest possible rates
- Cultural Heritage Recognition: Traditional Indian cosmetics exempt or at minimal rates
Complete HSN Code Table: Essential Oils, Cosmetics & Perfumery (Chapter 33)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta | 3304 | 33041000, 33043000, 33049110, 33049120, 33049190 |
| 5% | Talcum powder, Face powder | 3304 | 33049910, 33049920, 33049930, 33049940, 33049950 |
| 5% | Hair oil, Shampoo | 3305 | 33059011, 33059019, 33051010, 33051090 |
| 5% | Toothpaste | 3306 | 33061020 |
| 5% | Tooth powder | 33061010 | 33061010 |
| 5% | Yarn used to clean between the teeth (Dental floss) | 3306 20 00 | 33062000 |
| 5% | Shaving cream, shaving lotion, aftershave lotion | 3307 | 33071010, 33071090, 33073010, 33073090 |
| 5% | Agarbatti, lobhan, dhoop batti, dhoop, sambraani | 33074100 | 33074100 |
| 9% | 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 natural menthol and goods made from natural menthol] | 3302 | 33021010, 33021090, 33029011, 33029012, 33029019, 33029020 |
| 9% | Perfumes and toilet waters | 3303 | 33030010, 33030020, 33030030, 33030040, 33030050, 33030060 |
| 9% | 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, talcum powder, face powder] | 3304 | 33041000, 33043000, 33049110, 33049120, 33049190 |
| 9% | Kajal pencil sticks | 33042000 | 33042000 |
| 9% | All goods, i.e. preparations for use on the hair; Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil and Shampoo] [except Mehendi paste in cones] | 3305 | 33052000, 33053000, 33059020, 33059030, 33059040, 33059050 |
| 9% | 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, toothpaste, and dental floss] | 3306 | Various HSN codes under 3306 |
| 9% | 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 [other than shaving cream, shaving lotion, aftershave lotion] | 3307 | 33072000, 33074900, 33079010, 33079020, 33079090 |
| 9% | Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambrani] | 33074100 | 33074100 |
| 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 |
💄 Revolutionary Consumer-Friendly GST Structure - September 2025:
- Major Consumer Relief: Most cosmetics and personal care products moved from higher rates to moderate 9% GST
- Traditional Heritage Protection: Religious items like kajal, kumkum, bindi, sindur, and alta remain completely exempt
- Essential Hygiene Support: Basic personal care items like toothpaste, tooth powder, and dental floss at 5% GST
- Cultural Recognition: Traditional religious items like agarbatti and dhoop at favorable 5% GST
- Affordable Beauty Care: Perfumes, cosmetics, and skincare products at moderate 9% GST making beauty accessible
- Hair Care Affordability: Essential hair care products like oil and shampoo at 5% GST
- Gender-Neutral Benefits: Shaving products and personal deodorants at reasonable rates
- Premium Essential Oils: Specialized essential oils for industries maintain 18% GST
- Rural Market Access: Lower rates on basic cosmetics support rural market penetration
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered transformative changes to Chapter 33 through the "Beauty for All" initiative, dramatically reducing GST rates on cosmetics and personal care products. This consumer-centric reform eliminates the 12% GST slab and moves most beauty products to the moderate 9% rate, making personal care more accessible to all income groups.
Key decisions for Chapter 33 include:
- Major Consumer Relief: Most cosmetics moved from 18% to 9% GST including perfumes, beauty products, and personal care items
- Essential Hygiene Affordability: Toothpaste, tooth powder, and dental floss moved to 5% GST supporting basic oral hygiene
- Traditional Heritage Protection: Religious and traditional cosmetics like kajal, kumkum, bindi remain exempt or at favorable rates
- Hair Care Support: Essential hair care products like oil and shampoo maintained at 5% GST
- Religious Item Recognition: Agarbatti and traditional incense products at 5% GST supporting spiritual practices
- Gender-Inclusive Benefits: Shaving products and personal care items receive favorable treatment
These reforms represent the GST Council's commitment to making personal care and beauty products affordable while respecting cultural traditions. The changes particularly benefit middle and lower-income households, women's empowerment through affordable beauty care, and support for traditional religious practices.
💄 Expert GST for Cosmetics & Personal Care Industries
Professional tax consultancy for beauty, cosmetics, and personal care product manufacturers and retailers under new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.