Chapter 33 HSN codes: perfumes and cosmetics

Essential oils and resinoids, perfumery, cosmetic or toilet preparations. Every heading in chapter 33 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 33 and their GST

    HSNDescriptionGST
    3301Essential 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 oils79 tariff items5% or 18%
    3302Mixtures 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 beverages11 tariff items18%
    3303Perfumes and toilet waters7 tariff items18%
    3304Beauty or make-up preparations and preparations for the care of the skin (other than medicaments),including sunscreen or suntan preparations, manicure or pedicure preparations12 tariff items0% or 5% or 18%
    3305Preparations for use on the hair11 tariff items5% or 18%
    3306Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages5 tariff items5% or 18%
    3307Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages10 tariff items5% or 18%

    Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

    Other chapters

    What chapter 33 covers

    Chapter 33 of the tariff is "Essential oils and resinoids, perfumery, cosmetic or toilet preparations". It has 7 four-digit headings and 135 eight-digit tariff items, such as 3301 (Essential oils (terpeneless or not), including concretes), 3302 (Mixtures of odoriferous substances and mixtures (including), 3303 (Perfumes and toilet waters).

    GST rates in chapter 33

    Most of its tariff items are taxed at 18%. By tariff item: 18 at 18%. For 117 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

    Questions

    What is the GST rate for chapter 33 goods?

    Most of its tariff items are taxed at 18%. Of the 135 eight-digit codes in chapter 33, 18 at 18%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 3301?

    Heading 3301 is "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". GST: 5% or 18%.

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