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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 oil5%
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 oil18%
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 bases18%

Codes under 3301

CodeDescriptionGST rate
3301 11 00Essential 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 bergamotVaries
3301 12Orange — 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 oilsVaries
3301 13Lemon — 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 oilsVaries
3301 14 00Essential 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 limeVaries
3301 19Essential 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 › OtherVaries
3301 19 10Citronella oilVaries
3301 21 00Essential 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 geraniumVaries
3301 22 10Essential 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 concentrateVaries
3301 22 90Essential 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: otherVaries
3301 23 00Essential 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 lavandinVaries
3301 24Peppermint (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 oilsVaries
3301 25Other 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 oilsVaries
3301 25 10Spearmint oil (ex-mentha spicata)Varies
3301 25 20Water mint-oil (ex-mentha aquatic)Varies
3301 25 30Horsemint oil (ex-mentha sylvestries)Varies
3301 25 40Bergament oil (ex-mentha citrate)Varies
3301 26 00Essential 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 vetiverVaries
3301 29Essential 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 › OtherVaries
3301 29 11Anise oil (aniseed oil)Varies
3301 29 12Cajeput oilVaries
3301 29 13Cananga oilVaries
3301 29 14Caraway oilVaries
3301 29 15Cassia oilVaries
3301 29 16Cedarwood oilVaries
3301 29 17Cinnamon bark oilVaries
3301 29 18Cinnamon leaf oilVaries
3301 29 21Clove leaf or stem, oilVaries
3301 29 22Coriander seed oilVaries
3301 29 23Dill oil (anethum oil)Varies
3301 29 24Eucalyptus oilVaries
3301 29 25Fennel seed oilVaries
3301 29 26Ginger oilVaries
3301 29 27Ginger grass oilVaries
3301 29 28Clove bud oilVaries
3301 29 31Tuberose concentrateVaries
3301 29 32Nutmeg oilVaries
3301 29 33Palmarosa oilVaries
3301 29 34Patchouli oilVaries
3301 29 35Pepper oilVaries
3301 29 36Petitgrain oilVaries
3301 29 37Sandalwood oilVaries
3301 29 38Rose oilVaries
3301 29 41Camphor oilVaries
3301 29 42Lemon grass oilVaries
3301 29 43Ylang ylang oilVaries
3301 29 44Davana oilVaries
3301 29 45Cumin oilVaries
3301 29 46Celery seed oilVaries
3301 29 47Garlic oilVaries
3301 29 48Paprika oilVaries
3301 29 49Turmeric oilVaries
3301 29 50Spices' oils not elsewhere specified or includedVaries
3301 30Resinoids:Varies
3301 30 10Agar oilVaries
3301 30 91Flavouring essences, all types, including those for liquorsVaries
3301 90Essential 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 › OtherVaries
3301 90 11Fenugreek oleoresinsVaries
3301 90 12Ginger oleoresinsVaries
3301 90 13Pepper oleoresinsVaries
3301 90 14Turmeric oleoresinsVaries
3301 90 15Cardamom oleoresinsVaries
3301 90 16Celery seed oleoresinsVaries
3301 90 17Nutmeg oleoresinsVaries
3301 90 21Clove oleoresinsVaries
3301 90 22Capsicum oleoresinsVaries
3301 90 23Coriander oleoresinsVaries
3301 90 24Cumin oleoresinsVaries
3301 90 25Fennel oleoresinsVaries
3301 90 29Oleoresins of spices not elsewhere specified or includedVaries
3301 90 31Attars of all kinds in fixed oil baseVaries
3301 90 32Mustard oil aromaVaries
3301 90 33Essence of ambrettolide (ambrette seed oil essence)Varies
3301 90 41Flavouring essences, all types, including those for liquorsVaries
3301 90 51Flavouring essences, all types, including those for liquorsVaries
3301 90 60Aqueous distillates of essential oils, not elsewhere specified or includedVaries
3301 90 71Flavouring essences, all types, including those for liquorsVaries

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.

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