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Free Tools/HSN Code Finder/Chapter 33/HSN 3307
HSN 33074-Digit Heading

HSN 3307: Preparations for oral or dental hygiene – GST Rate

HSN 3307 covers preparations for oral or dental hygiene. GST on HSN 3307 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 10 tariff items, for example 3307 10 10, 3307 10 90 and 3307 20 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 3307

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Agarbatti, lobhan, dhoop batti, dhoop, sambraani

Reference: Schedule I, S. No. 250 (Spec: 3307 41 00)
18%CGST 9% + SGST 9% / IGST 18%Applies to some sub-codes

Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

Reference: Schedule II, S. No. 65 (Spec: 3307 41 00)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Shaving cream, shaving lotion, aftershave lotion

Reference: Schedule I, S. No. 249 (Spec: 3307)
18%CGST 9% + SGST 9% / IGST 18%

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]

Reference: Schedule II, S. No. 64 (Spec: 3307)

Sub-Headings & Tariff Items Under 3307

Showing 16 sub-classification codes with complete hierarchy descriptions.

3307106-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Pre-Shave, Shaving Or After-Shave Preparations:

330710108-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Pre-Shave, Shaving Or After-Shave Preparations: > Shaving Cream

330710908-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Pre-Shave, Shaving Or After-Shave Preparations: > Other

3307206-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Personal Deodorants And Anti-Perspirants

330720008-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Personal Deodorants And Anti-Perspirants > Personal Deodorants And Anti-Perspirants

3307306-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Perfumed Bath Salts And Other Bath Preparations:

330730108-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Perfumed Bath Salts And Other Bath Preparations: > Bath Oil (Thailam)

330730908-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > Perfumed Bath Salts And Other Bath Preparations: > Other

3307416-Digit Sub-heading

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > "Agarbatti" And Other Odoriferous Preparations Which Operate By Burning

330741008-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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 > "Agarbatti" And Other Odoriferous Preparations Which Operate By Burning > "Agarbatti" And Other Odoriferous Preparations Which Operate By Burning

3307496-Digit Sub-heading

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

330749008-Digit Tariff Item

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

3307906-Digit Sub-heading

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

330790108-Digit Tariff Item

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

330790208-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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: > Sterile Contact Lens Care Solution

330790908-Digit Tariff Item

Chain: Essential oils and resinoids, perfumery, cosmetic or toilet preparations > 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: > 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 3304
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
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
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