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Free Tools/HSN Code Finder/Chapter 33/HSN 3304
HSN 33044-Digit Heading

HSN 3304: Beauty or make-up preparations and preparations – GST Rate

HSN 3304 covers beauty or make-up preparations and preparations for the care of the skin (other than medicaments). GST on HSN 3304 is 0% (Nil / exempt), 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 12 tariff items, for example 3304 10 00, 3304 20 00 and 3304 30 00.

Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations

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.

GST Rates for Heading 3304

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta

Reference: Schedule EXEMPT, S. No. 117 (Spec: 3304)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Talcum powder, Face powder

Reference: Schedule I, S. No. 244 (Spec: 3304)
18%CGST 9% + SGST 9% / IGST 18%

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder]

Reference: Schedule II, S. No. 61 (Spec: 3304)

Sub-Headings & Tariff Items Under 3304

Showing 17 sub-classification codes with complete hierarchy descriptions.

3304106-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Lip Make-Up Preparations

330410008-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Lip Make-Up Preparations > Lip Make-Up Preparations

3304206-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Eye Make-Up Preparations

330420008-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Eye Make-Up Preparations > Eye Make-Up Preparations

3304306-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Manicure Or Pedicure Preparations

330430008-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Manicure Or Pedicure Preparations > Manicure Or Pedicure Preparations

3304916-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Powders, Whether Or Not Compressed:

330491108-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Powders, Whether Or Not Compressed: > Face Powders

330491208-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Powders, Whether Or Not Compressed: > Talcum Powders

330491908-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Powders, Whether Or Not Compressed: > Other

3304996-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other:

330499108-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other: > Face Creams

330499208-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other: > Nail Polish Or Lacquers

330499308-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other: > Moisturising Lotion

330499408-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other: > Sindur, Bindi, Kumkum

330499508-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other: > Turmeric Preparations

330499908-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Other: > Other

Other Headings in Chapter 33

HSN 3301
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
HSN 3302
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
HSN 3303
Perfumes And Toilet Waters
HSN 3305
Preparations For Use On The Hair
HSN 3306
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
HSN 3307
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
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