HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Soaps, Waxes and Polish Products are mentioned in chapter 33.
The table given below comprises of the GST rates and HSN codes for Essential oils and beauty products.
|
HSN Code |
Description |
Rate (%) |
Effective From |
Cess (%) |
Related Export/Import HSN Code |
|
3301 |
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 determination 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 |
18 |
28/06/2017 |
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 |
|
|
3302 |
Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terminated mentha oil (DTMO), d. De-mentholated oil (DMO), e. Spearmint oil, f. Mentha piperita oil |
12 |
28/06/2017 |
33021010, 33021090, 33029011, 33029012, 33029019, 33029020, 33029090 |
|
|
3302 |
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 / de-terminated mentha oil (DTMO), De-mentholated oil (DMO), Spear-mint oil, Mentha piperita oil] |
18 |
28/06/2017 |
33021010, 33021090, 33029011, 33029012, 33029019, 33029020, 33029090 |
|
|
3303 |
Perfumes and toilet waters |
18 |
33030010, 33030020, 33030030, 33030040, 33030050, 33030060, 33030090 |
||
|
3304 |
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta |
NIL |
28/06/2017 |
33041000, 33043000, 33049110, 33049120, 33049190, 33049910, 33049920, 33049930, 33049940, 33049950, 33049990 |
|
|
3304 |
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] |
18 |
14/11/2017 |
33041000, 33043000, 33049110, 33049120, 33049190, 33049910, 33049920, 33049930, 33049940, 33049950, 33049990 |
|
|
3305 |
All goods, i.e. preparations for use on the hair(deleted w.e.f 14/11/2017: such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] [other than 33059011, 33059019] |
18 |
14/11/2017 |
33051010, 33051090, 33052000, 33053000, 33059020, 33059030, 33059040, 33059050, 33059090 |
|
|
3306 |
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 (deleted w.e.f 14/11/2017 : dentifrices in powder or paste from tooth powder or toothpaste)] [other than 33061010, 33061020] |
18 |
14/11/2017 |
33061090, 33062000, 33069000 |
|
|
3307 |
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, lobhan, dhoop batti, dhoop, sambhrani] |
18 |
14/11/2017 |
33071010, 33071090, 33072000, 33073010, 33073090, 33074900, 33079010, 33079020, 33079090 |
|
|
33074100 |
Agarbatti |
5 |
28/06/2017 |
||
|
33074100 |
Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani |
12 |
28/06/2017 |
||
|
33061020 |
Dentifrices Toothpaste |
18 |
28/06/2017 |
||
|
33061010 |
Tooth powder |
12 |
28/06/2017 |
||
|
33059019 |
Hair oil |
18 |
28/06/2017 |
||
|
33059011 |
Hair oil |
18 |
28/06/2017 |
||
|
33042000 |
Kajal pencil sticks |
18 |
28/06/2017 |
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
28% GST Rate on Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic)
18% GST Rate on Perfumes and toilet waters is applicable as per the 31st GST council meeting which was held on 22nd December 2018.
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help