GST tax rate on - 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

HS Description Percentage
3305

Mehendi paste in cones

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
33074100

Agarbatti, lobhan, dhoop batti, dhoop, sambhrani

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
33061010

Tooth powder

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
33074100

Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran]

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
3301

Following goods namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
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 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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3303

Perfumes and toilet waters

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3305

Preparations for use on the hair [except Mehendi pate in Cones]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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 tooth powder]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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 [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations

4 Digit HS Code for chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations

8 Digit HS Code for chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations