GST Rates & HSN Codes on Make-up, Perfumes, Skin Care & Hair Products

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Published Date: 05/09/2024
Author: Eva Mukherjee
05/09/2024

The GST Council of India notified the GST rate for different goods and services in June 2017. Also, the Indian Government mapped the GST rates and HSN codes to implement the GST appropriately.

Accordingly, the Indian Government levied every item under five different taxation rates, which are 28%, 18%, 12%, 5%, and 0%. In contrast, HSN codes have separate chapters depending solely on the type/types of products offered. Here, we will analyze the GST rates and HSN codes of Chapter 33 dedicated solely to Make-up, Perfumes, Skin Care & Hair Products.

HSN Code Chapter 33

HSN Code Chapter 33 pertains to resinoids and essential oils, toilet preparations, and cosmetic, and perfumery products. The chapter does not apply any taxation/GST on bindi, Kumkum, alta, and sindur.

HSN Code/Codes	Brief Description	Effective Date	Rate	CESS %
3301	Both terpeneless and non-terpeneless essential oils, including absolutes and concretes, essential oils’ concentrates in fixed oils, fats, and waxes, extracted oleoresins, and the like Essential oils obtained via maceration or enfleurage with terpenic by-products of the essential oils’ deterpenation Aqueous solutions and aqueous distillates of various essential oils, like the essential oils obtained from citrus fruits and the essential oils obtained from eucalyptus oil or any other non-citrus fruits Liquors and other types of flavoring essences and all types of attars present in the bases of fixed oil	November 15, 2017	18%	NA
3302	Mixtures of alcoholic solutions and odoriferous substances with a basis of the mentioned substances used mainly as industrial raw materials Preparations or mixtures used to manufacture beverages and are based on various odoriferous substances, like synthetic perfumery compounds excluding the crystals of menthol and pure Menthol, mentha oil or peppermint oil, de-mentholized oil, spearmint oil	November 15, 2017	18%	NA
3302	Applicable to the following goods- Menthol crystals and Menthol Mentha Piperita Oil Mentha Oil or Peppermint De-terpenated Mentha Oil or Fractionated Oil De-mentholised Oil Spearmint Oil	November 15, 2017	12%	NA
3303	Toilet water and perfumes	November 15, 2017	18%	NA
3304	Make-up and beauty preparations and skincare preparations other than medicaments, like sun tan preparations or sunscreen lotions Pedicure and manicure preparations excluding Alta, Bindi, Kumkum, Kajal, and Sindur	November 15, 2017	28%	NA
3304	Sindur, Alta, Bindi, Kumkum, and Kajal excluding the Kajal Pencil Sticks	November 15, 2017	0%	NA
3305, 33059011, and 33059019	All goods, like preparations to use on your hair, including shampoos, preparations for hair straitening or permanent hair waving Products like Brilliantines or Spirituous, Hair lacquers, Hair creams, Hair dyes (herbal/natural/synthetic), excluding the hair oil	November 15, 2017	28%	NA
33042000	Sticks of Kajal pencils	November 15, 2017	18%	NA
33059011	Hair oil	November 15, 2017	18%	NA
3305	Preparations to use on your hair excluding the Mehendi paste present in Cones	November 15, 2017	18%	NA
3305	Hair preparations consisting of Mehendi paste in cones	November 15, 2017	5%	NA
3306 (other than 33061010 and 33061020)	Preparations for dental or oral hygiene, along with the powders Dental floss or yearning used for cleaning teeth Dental products available in retail packages excluding the dentifrices in toothpaste and toothpowder forms	November 15, 2017	28%	NA
3306 1020	Dentifrices of Toothpaste	November 15, 2017	18%	NA
33061010	Dentifrices of Toothpowder	November 15, 2017	12%	NA
3307	Shaving, pre-shave, or after-shave preparations, bath preparations, personal deodorants, depilatories, and related toilet, cosmetic, or perfumery preparations not included or specified elsewhere Both perfumed and non-perfumed prepared room deodorizers or the ones containing disinfectant properties, like shaving creams, antiperspirants, and personal deodorants	November 15, 2017	28%	NA
33074100	Agarbatti, loban, dhoop, dhoop batti, and sambhrani	November 15, 2017	5%	NA
33074100	Odoriferous preparations, which perform their functions by burning, excluding agarbattis, loban, dhoop, dhoop batti, and sambhrani	November 15, 2017	12%	NA

Detailed Discussions on the HSN Code and GST Rates Under Chapter 33

Scope of the HSN Code Chapter 33

Chapter 33 of the HSN Code excludes the following-

Vegetable extracts or natural oleoresins, which belong to either of the headings 1301 and 1302
Soap and related products are categorized under the heading 3401
Wood, gum, or sulphate turpentine and other products belonging to the heading 3805

Expressions and Headings

Heading 3302-Odoriferous Substances

The expression of odoriferous substances present in heading 3302 implies only the substances belonging to the heading 3301. These are odoriferous constituents of all sorts of synthetic aromatics.

Headings 3303 to 3307

Headings 3303 to 3307 are applicable to both mixed and non-mixed products excluding aqueous solutions and distillates of the essential oils. These products are suitable to use as goods of the respective headings and put up in packages to sell for retail purposes.

Heading 3307-Toilet, Perfumery, and Cosmetic Preparations

The expression of toilet, perfumery, and cosmetic preparations in heading 3307 applies to sachets and scented products. The expression is also for odoriferous preparations, which perform their functions by burning, papers and perfumed papers coated or impregnated with cosmetics. Also, the expression of toilet, perfumery, and cosmetic preparations is for artificial eye solutions or contact lenses, animal toilet preparations, felt, wadding, and nonwoven products.

Conclusion

Perfumes, cosmetics, makeup products, toilet preparations, and essential oils belong to Chapter 33 of the HSN Code associated with the latest GST commodity schedule. Moreover, chapter 33 also updates any change in the GST rate related to every change in the sale of cosmetic products, essential oils, perfumes, and toilet preparation products.

Therefore, people involved in the business of skincare, cosmetics, hair care products, makeup products, or anything similar, stay aware of the applicable GST rates under HSN Code Chapter 33.

Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit CBIC website.

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