Q3HSN Code 3307
Preparations for oral or dental hygiene, including denture
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
GST rate
| Shaving cream, shaving lotion, aftershave lotion | 5% |
| 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 shaving cream, shaving lotion and aftershave lotion] | 18% |
| Agarbatti, lobhan, dhoop batti, dhoop, sambraani | 5% |
| Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] | 18% |
Codes under 3307
| Code | Description | GST rate |
|---|---|---|
| 3307 10 | Pre-shave, shaving or after-shave preparations: | Varies |
| 3307 10 10 | Shaving cream | Varies |
| 3307 20 | Personal deodorants and anti-perspirants | Varies |
| 3307 30 | Perfumed bath salts and other bath preparations: | Varies |
| 3307 30 10 | Bath oil (thailam) | Varies |
| 3307 41 | "Agarbatti" and other odoriferous preparations which operate by burning | Varies |
| 3307 49 | 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 | Varies |
| 3307 90 | 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 | Varies |
| 3307 90 10 | Depilatories | Varies |
| 3307 90 20 | Sterile contact lens care solution | Varies |
← Chapter 33: Essential oils, perfumes and cosmetics
Related HSN codes
Frequently Asked Questions
What is the HSN code for preparations for oral or dental hygiene, including denture?
The HSN code for preparations for oral or dental hygiene, including denture is 3307, under Chapter 33 (Essential oils, perfumes and cosmetics).
What is the GST rate on preparations for oral or dental hygiene, including denture?
It depends on the specific item: shaving cream, shaving lotion, aftershave lotion is 5%; 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 shaving cream, shaving lotion and aftershave lotion] is 18%; agarbatti, lobhan, dhoop batti, dhoop, sambraani is 5%; odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] 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.