Chapter 337 Tariff Headings
HSN Codes Chapter 33: Cosmetics and perfumery
Chapter 33 of the GST HSN tariff classifies essential oils and resinoids, perfumery, cosmetic or toilet preparations. This chapter contains 7 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 33
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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:
5%
18%
18%
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
GST Rate:
18%
Beauty Or Make-Up Preparations And Preparations For The Care Of The Skin (Other Than Medicaments),Including Sunscreen Or Suntan Preparations, Manicure Or Pedicure Preparations
GST Rate:
0% (Nil / exempt)
5%
18%
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:
5%Applies to some sub-codes
5%Applies to some sub-codes
5%
18%
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:
5%Applies to some sub-codes
18%Applies to some sub-codes
5%
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |