HSN Code and GST Tax rate for Essential oils and resinoids; perfumery, cosmetic or toilet preparations under section-6 chapter-33
If the trader’s trades for essential oils and resinoids; perfumery, cosmetic or toilet preparations then they will have to use the HSN CODE for the essential oils and resinoids, perfumery, cosmetic or toilet preparations in the invoice or in the GST Return for identifications of the essential oils and resinoids; perfumery, cosmetic or toilet preparations.
This Chapter does not cover (a) natural oleoresins or vegetable extracts of heading 1301 or 1302 (b) soap or other products of heading 3401 or (c) gum, wood or sulfate turpentine or other products of heading 3805.
The expression “odoriferous substances” in heading 3302 refers only to the substances of heading3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
The expression “perfumery, cosmetic or toilet preparations” in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
HSN Code for Essential oils and resinoids; perfumery, cosmetic or toilet preparations
GOODS DESCRIPTION
HSN CODE Chapter/ Heading
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 byproducts of the determination of essential oils; aqueous distillates and aqueous solutions of essential oils
3301
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
3302
Perfumes and toilet waters
3303
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
3304
Preparations for use on the hair
3305
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
3306
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories, and another perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties
3307
GST Tax rate for Essential oils and resinoids; perfumery, cosmetic or toilet preparations
GOODS DESCRIPTION
HSN CODE Chapter/ Heading
GST TAX RATE
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 byproducts of the determination of essential oils; aqueous distillates and aqueous solutions of essential oils
3301
Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholated oil (DMO), e. Spearmint oil, f. Mentha piperita oil
3301
12%
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
18%
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-terpenated mentha oil (DTMO), De-mentholated oil (DMO), Spearmint oil, Mentha piperita oil]
3302
18%
Perfumes and toilet waters
3303
18%
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
3304
NIL
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]
3304
18%
Preparations for use on the hair
3305
Mehendi paste in cones
3305
5%
Preparations for use on the hair [except Mehendi pate in Cones]
3305
18%
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
3306
Toothpowder
3306 10 10
12%
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]
3306
18%
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories, and another perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties
3307
Agarbatti, Lobhan, Dhoop Batti, Dhoop, Sambhrani
3307 41
5%
Odoriferous preparations which operate by burning [other than Agarbatti, Lobhan, Dhoop Batti, Dhoop, Sambhrani ]
3307 41
12%
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories, and another perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, Agarbatti, Lobhan, Dhoop Batti, Dhoop, Sambhrani]
3307
18%
if you want to know more details about HSN Code for essential oils and resinoids; perfumery, cosmetic or toilet preparations then click for the source link- HSN pdf
And if you want to know rate wise list of goods just check out this link- rate wise GST rate pdf
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes 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.
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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