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Agarbatti (incense sticks) is classified under HSN heading 3307. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Agarbatti (incense sticks)?
GST on Agarbatti (incense sticks) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (3307); 12% → 18% (33074100). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 5% | 3307 | If you sell shaving cream, shaving lotion or aftershave lotion, GST is 5%. | 9/2025-CT(R), entry 249 |
| 18% | 18% | 3307 | Deodorants, bath products, hair removers, room fresheners and other perfumery or toilet products are taxed at 18%; shaving cream, shaving lotion and aftershave are not covered. | 9/2025-CT(R), entry 64 |
| 5% | 5% | 33074100 | If you sell agarbatti, lobhan, dhoop batti, dhoop or sambraani, GST is 5%. | 9/2025-CT(R), entry 250 |
| 12% | 18% | 33074100 | Scented products that work by burning are taxed at 18%, except agarbatti, lobhan, dhoop batti, dhoop and sambrani. | 9/2025-CT(R), entry 65 |
GST rate on Agarbatti (incense sticks) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 12% or 28% |
| 15 November 2017 | 21 September 2025 | 5%, 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Agarbatti (incense sticks) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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
| Code | Description (as in the tariff) |
|---|---|
330710 | Pre-shave, shaving or after-shave preparations |
33071010 | Shaving cream |
33071090 | Other |
330720 | Personal deodorants and anti-perspirants |
33072000 | Personal deodorants and anti-perspirants |
330730 | Perfumed bath salts and other bath preparations |
33073010 | Bath oil (thailam) |
33073090 | Other |
330741 | "agarbatti" and other odoriferous preparations which operate by burning |
33074100 | "agarbatti" and other odoriferous preparations which operate by burning |
330749 | Other |
33074900 | Other |
330790 | Other |
33079010 | Depilatories |
33079020 | Sterile contact lens care solution |
33079090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Shampoo
3305 - Toothpaste
3306 - Cosmetics (Makeup)
3304 - Perfume (Scent)
3303 - Hair oil
3305 - Shaving cream and deodorants
3307 - Candles
3406 - Matches (Matchbox)
3605 - Medicines
3004 - Vaccines
3002 - Fertilisers (Urea)
31 - Insecticides (Pesticide)
3808
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.
