Chapter 33: Essential oils and beauty products

Author
By Maharshi Shah on November 11, 2019

The table given below comprises of the GST rates and HSN codes.

 

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.