← All 98 HSN chapters · Search any code on the HSN code finder.
Chapter 33 of the HSN tariff covers Essential oils and resinoids, perfumery, cosmetic or toilet preparations. It has 7 headings (4-digit codes) and 131 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Headings in this chapter
3301Essential oils (terpeneless or not), including concretes and absolutes, resinoids…3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a…3303Perfumes and toilet waters3304Beauty or make-up preparations and preparations for the care of the skin (other than…3305Preparations for use on the hair3306Preparations for oral or dental hygiene, including denture fixative pastes and powders…3307Preparations for oral or dental hygiene, including denture fixative pastes and powders…
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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
33011100 | 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 - essential oils of citrus fruit : of bergamot | 18% |
330112 | Of orange | 5% or 18% |
33011200 | Of orange | 18% |
330113 | Of lemon | 5% or 18% |
33011300 | Of lemon | 18% |
33011400 | 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 - essential oils of citrus fruit : of lime | 18% |
330119 | Other | 5% or 18% |
33011910 | Citronella oil | 18% |
33011990 | Other | 18% |
33012100 | 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 essential oils other than those of citrus fruit:of geranium | 18% |
33012210 | 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 essential oils other than those of citrus fruit: of jasmin : jasmin concentrate | 18% |
33012290 | 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 essential oils other than those of citrus fruit: of jasmin : other | 18% |
33012300 | 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 essential oils other than those of citrus fruit: of lavender or of lavandin | 18% |
330124 | Of peppermint (mentha piperita) | 5% or 18% |
33012400 | Of peppermint (mentha piperita) | 5% or 18% |
330125 | Of other mints | 5% or 18% |
33012510 | Spearmint oil (ex-mentha spicata) | 5% or 18% |
33012520 | Water mint-oil (ex-mentha aquatic) | 5% or 18% |
33012530 | Horsemint oil (ex-mentha sylvestries) | 5% or 18% |
33012540 | Bergament oil (ex-mentha citrate) | 5% or 18% |
33012590 | Other | 5% or 18% |
33012600 | 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 essential oils other than those of citrus fruit: of vetiver | 18% |
330129 | Other | 5% or 18% |
33012911 | Anise oil (aniseed oil) | 18% |
33012912 | Cajeput oil | 18% |
33012913 | Cananga oil | 18% |
33012914 | Caraway oil | 18% |
33012915 | Cassia oil | 18% |
33012916 | Cedarwood oil | 18% |
33012917 | Cinnamon bark oil | 18% |
33012918 | Cinnamon leaf oil | 18% |
33012921 | Clove leaf or stem, oil | 18% |
33012922 | Coriander seed oil | 18% |
33012923 | Dill oil (anethum oil) | 18% |
33012924 | Eucalyptus oil | 18% |
33012925 | Fennel seed oil | 18% |
33012926 | Ginger oil | 18% |
33012927 | Ginger grass oil | 18% |
33012928 | Clove bud oil | 18% |
33012931 | Tuberose concentrate | 18% |
33012932 | Nutmeg oil | 18% |
33012933 | Palmarosa oil | 18% |
33012934 | Patchouli oil | 18% |
33012935 | Pepper oil | 18% |
33012936 | Petitgrain oil | 18% |
33012937 | Sandalwood oil | 18% |
33012938 | Rose oil | 18% |
33012941 | Camphor oil | 18% |
33012942 | Lemon grass oil | 18% |
33012943 | Ylang ylang oil | 18% |
33012944 | Davana oil | 18% |
33012945 | Cumin oil | 18% |
33012946 | Celery seed oil | 18% |
33012947 | Garlic oil | 18% |
33012948 | Paprika oil | 18% |
33012949 | Turmeric oil | 18% |
33012950 | Spices' oils not elsewhere specified or included | 18% |
33012990 | Other | 18% |
330130 | Resinoids | 5% or 18% |
33013010 | Agar oil | 18% |
33013091 | Flavouring essences, all types, including those for liquors | 18% |
33013099 | Other | 18% |
330190 | Other | 5% or 18% |
33019011 | Fenugreek oleoresins | 18% |
33019012 | Ginger oleoresins | 18% |
33019013 | Pepper oleoresins | 18% |
33019014 | Turmeric oleoresins | 18% |
33019015 | Cardamom oleoresins | 18% |
33019016 | Celery seed oleoresins | 18% |
33019017 | Nutmeg oleoresins | 18% |
33019021 | Clove oleoresins | 18% |
33019022 | Capsicum oleoresins | 18% |
33019023 | Coriander oleoresins | 18% |
33019024 | Cumin oleoresins | 18% |
33019025 | Fennel oleoresins | 18% |
33019029 | Oleoresins of spices not elsewhere specified or included | 18% |
33019031 | Attars of all kinds in fixed oil base | 18% |
33019032 | Mustard oil aroma | 18% |
33019033 | Essence of ambrettolide (ambrette seed oil essence) | 18% |
33019041 | Flavouring essences, all types, including those for liquors | 18% |
33019049 | Other | 18% |
33019051 | Flavouring essences, all types, including those for liquors | 18% |
33019059 | Other | 18% |
33019060 | Aqueous distillates of essential oils, not elsewhere specified or included | 18% |
33019071 | Flavouring essences, all types, including those for liquors | 18% |
33019079 | Other | 18% |
33019090 | Other | 18% |
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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
330210 | Of a kind used in the food or drink industries | 18% |
33021010 | Synthetic flavouring essences | 18% |
33021090 | Other | 18% |
330290 | Other | 18% |
33029011 | Synthetic perfumery compounds | 18% |
33029012 | Synthetic essential oil | 18% |
33029019 | Other | 18% |
33029020 | Aleuritic acid | 18% |
33029090 | Other | 18% |
3303 Perfumes and toilet waters
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
330300 | Perfumes and toilet waters | 18% |
33030010 | Eau-de-cologne | 18% |
33030020 | Rose water | 18% |
33030030 | Keora water | 18% |
33030040 | Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) | 18% |
33030050 | Perfumes containing spirit | 18% |
33030060 | Spirituous toilet preparations not elsewhere specified or included | 18% |
33030090 | Other | 18% |
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
GST: Nil or 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
330410 | Lip make-up preparations | Nil or 5% or 18% |
33041000 | Lip make-up preparations | 18% |
330420 | Eye make-up preparations | Nil or 5% or 18% |
33042000 | Eye make-up preparations | Nil or 5% or 18% |
330430 | Manicure or pedicure preparations | Nil or 5% or 18% |
33043000 | Manicure or pedicure preparations | 18% |
330491 | Powders, whether or not compressed | Nil or 5% or 18% |
33049110 | Face powders | 5% |
33049120 | Talcum powders | 5% |
33049190 | Other | Nil or 5% or 18% |
330499 | Other | Nil or 5% or 18% |
33049910 | Face creams | 18% |
33049920 | Nail polish or lacquers | 18% |
33049930 | Moisturising lotion | 18% |
33049940 | Sindur, bindi, kumkum | Nil |
33049950 | Turmeric preparations | 18% |
33049990 | Other | Nil or 5% or 18% |
3305 Preparations for use on the hair
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
330510 | Shampoos | 5% or 18% |
33051010 | Containing spirit | 5% |
33051090 | Other | 5% |
330520 | Preparations for permanent waving or straightening | 5% or 18% |
33052000 | Preparations for permanent waving or straightening | 18% |
330530 | Hair lacquers | 5% or 18% |
33053000 | Hair lacquers | 18% |
330590 | Other | 5% or 18% |
33059011 | Perfumed | 5% |
33059019 | Other | 5% |
33059020 | Brilliantines (spirituous) | 18% |
33059030 | Hair cream | 18% |
33059040 | Hair dyes (natural, herbal or synthetic) | 18% |
33059050 | Hair fixers | 18% |
33059090 | Other | 18% |
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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
330610 | Dentifrices | 5% or 18% |
33061010 | In powder | 5% |
33061020 | In paste | 5% |
33061090 | Other | 18% |
330620 | Yarn used to clean between the teeth kg. (dental floss) | 5% or 18% |
33062000 | Yarn used to clean between the teeth kg. (dental floss) | 5% |
330690 | Other | 5% or 18% |
33069000 | Other | 18% |
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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
330710 | Pre-shave, shaving or after-shave preparations | 5% or 18% |
33071010 | Shaving cream | 5% |
33071090 | Other | 5% or 18% |
330720 | Personal deodorants and anti-perspirants | 5% or 18% |
33072000 | Personal deodorants and anti-perspirants | 18% |
330730 | Perfumed bath salts and other bath preparations | 5% or 18% |
33073010 | Bath oil (thailam) | 18% |
33073090 | Other | 18% |
330741 | "agarbatti" and other odoriferous preparations which operate by burning | 5% or 18% |
33074100 | "agarbatti" and other odoriferous preparations which operate by burning | 5% or 18% |
330749 | Other | 5% or 18% |
33074900 | Other | 18% |
330790 | Other | 5% or 18% |
33079010 | Depilatories | 18% |
33079020 | Sterile contact lens care solution | 18% |
33079090 | Other | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

