HSN Code 3301
Essential oils (terpeneless or not), including concretes
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 rate
| Following goods from Natural Menthol 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 | 5% |
| Following goods made from other than natural menthol, 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 | 18% |
| 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 | 18% |
Codes under 3301
| Code | Description | GST rate |
|---|---|---|
| 3301 11 00 | 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 - essential oils of citrus fruit: of bergamot | Varies |
| 3301 12 | Orange — 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 | Varies |
| 3301 13 | Lemon — 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 | Varies |
| 3301 14 00 | 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 - essential oils of citrus fruit: of lime | Varies |
| 3301 19 | 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 › Other | Varies |
| 3301 19 10 | Citronella oil | Varies |
| 3301 21 00 | 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 essential oils other than those of citrus fruit:of geranium | Varies |
| 3301 22 10 | 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 essential oils other than those of citrus fruit: of jasmin: jasmin concentrate | Varies |
| 3301 22 90 | 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 essential oils other than those of citrus fruit: of jasmin: other | Varies |
| 3301 23 00 | 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 essential oils other than those of citrus fruit: of lavender or of lavandin | Varies |
| 3301 24 | Peppermint (mentha piperita) — 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 | Varies |
| 3301 25 | Other mints — 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 | Varies |
| 3301 25 10 | Spearmint oil (ex-mentha spicata) | Varies |
| 3301 25 20 | Water mint-oil (ex-mentha aquatic) | Varies |
| 3301 25 30 | Horsemint oil (ex-mentha sylvestries) | Varies |
| 3301 25 40 | Bergament oil (ex-mentha citrate) | Varies |
| 3301 26 00 | 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 essential oils other than those of citrus fruit: of vetiver | Varies |
| 3301 29 | 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 › Other | Varies |
| 3301 29 11 | Anise oil (aniseed oil) | Varies |
| 3301 29 12 | Cajeput oil | Varies |
| 3301 29 13 | Cananga oil | Varies |
| 3301 29 14 | Caraway oil | Varies |
| 3301 29 15 | Cassia oil | Varies |
| 3301 29 16 | Cedarwood oil | Varies |
| 3301 29 17 | Cinnamon bark oil | Varies |
| 3301 29 18 | Cinnamon leaf oil | Varies |
| 3301 29 21 | Clove leaf or stem, oil | Varies |
| 3301 29 22 | Coriander seed oil | Varies |
| 3301 29 23 | Dill oil (anethum oil) | Varies |
| 3301 29 24 | Eucalyptus oil | Varies |
| 3301 29 25 | Fennel seed oil | Varies |
| 3301 29 26 | Ginger oil | Varies |
| 3301 29 27 | Ginger grass oil | Varies |
| 3301 29 28 | Clove bud oil | Varies |
| 3301 29 31 | Tuberose concentrate | Varies |
| 3301 29 32 | Nutmeg oil | Varies |
| 3301 29 33 | Palmarosa oil | Varies |
| 3301 29 34 | Patchouli oil | Varies |
| 3301 29 35 | Pepper oil | Varies |
| 3301 29 36 | Petitgrain oil | Varies |
| 3301 29 37 | Sandalwood oil | Varies |
| 3301 29 38 | Rose oil | Varies |
| 3301 29 41 | Camphor oil | Varies |
| 3301 29 42 | Lemon grass oil | Varies |
| 3301 29 43 | Ylang ylang oil | Varies |
| 3301 29 44 | Davana oil | Varies |
| 3301 29 45 | Cumin oil | Varies |
| 3301 29 46 | Celery seed oil | Varies |
| 3301 29 47 | Garlic oil | Varies |
| 3301 29 48 | Paprika oil | Varies |
| 3301 29 49 | Turmeric oil | Varies |
| 3301 29 50 | Spices' oils not elsewhere specified or included | Varies |
| 3301 30 | Resinoids: | Varies |
| 3301 30 10 | Agar oil | Varies |
| 3301 30 91 | Flavouring essences, all types, including those for liquors | Varies |
| 3301 90 | 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 › Other | Varies |
| 3301 90 11 | Fenugreek oleoresins | Varies |
| 3301 90 12 | Ginger oleoresins | Varies |
| 3301 90 13 | Pepper oleoresins | Varies |
| 3301 90 14 | Turmeric oleoresins | Varies |
| 3301 90 15 | Cardamom oleoresins | Varies |
| 3301 90 16 | Celery seed oleoresins | Varies |
| 3301 90 17 | Nutmeg oleoresins | Varies |
| 3301 90 21 | Clove oleoresins | Varies |
| 3301 90 22 | Capsicum oleoresins | Varies |
| 3301 90 23 | Coriander oleoresins | Varies |
| 3301 90 24 | Cumin oleoresins | Varies |
| 3301 90 25 | Fennel oleoresins | Varies |
| 3301 90 29 | Oleoresins of spices not elsewhere specified or included | Varies |
| 3301 90 31 | Attars of all kinds in fixed oil base | Varies |
| 3301 90 32 | Mustard oil aroma | Varies |
| 3301 90 33 | Essence of ambrettolide (ambrette seed oil essence) | Varies |
| 3301 90 41 | Flavouring essences, all types, including those for liquors | Varies |
| 3301 90 51 | Flavouring essences, all types, including those for liquors | Varies |
| 3301 90 60 | Aqueous distillates of essential oils, not elsewhere specified or included | Varies |
| 3301 90 71 | Flavouring essences, all types, including those for liquors | Varies |
← Chapter 33: Essential oils, perfumes and cosmetics
Related HSN codes
Frequently Asked Questions
What is the HSN code for essential oils (terpeneless or not), including concretes?
The HSN code for essential oils (terpeneless or not), including concretes is 3301, under Chapter 33 (Essential oils, perfumes and cosmetics).
What is the GST rate on essential oils (terpeneless or not), including concretes?
It depends on the specific item: following goods from natural menthol 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 is 5%; following goods made from other than natural menthol, 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 is 18%; 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 is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.