Q3Chapter 33 · Section VI
HSN Code Chapter 33: Essential oils, perfumes and cosmetics
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
Rate distribution
- Varies: 5 headings
- 18%: 2 headings
Headings in Chapter 33
| Code | Description | GST rate |
|---|---|---|
| 3301 | Essential oils (terpeneless or not), including concretes | Varies |
| 3302 | Mixtures of odoriferous substances and mixtures | 18% |
| 3303 | Perfumes and toilet waters | 18% |
| 3304 | Beauty or make-up preparations and preparations | Varies |
| 3305 | Preparations for use on the hair | Varies |
| 3306 | Preparations for oral or dental hygiene, including denture | Varies |
| 3307 | Preparations for oral or dental hygiene, including denture | Varies |
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Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.