← HSN and SAC codes for common items · Search any code on the HSN code finder.
Cosmetics (Makeup) is classified under HSN heading 3304. It is also called face cream. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Cosmetics (Makeup)?
GST on Cosmetics (Makeup) as on 26 October 2026: Nil, 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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 3304 | No GST on kajal (not kajal pencil sticks), kumkum, bindi, sindur and alta. | 10/2025-CT(R), entry 117 |
| – | 5% | 3304 | If you sell talcum powder or face powder, GST is 5%. | 9/2025-CT(R), entry 244 |
| 18% | 18% | 3304 | Beauty, make-up and skin care products, including sunscreen and manicure or pedicure items, are taxed at 18%; kajal, kumkum, bindi, sindoor, alta, talcum and face powder are not covered. | 9/2025-CT(R), entry 61 |
GST rate on Cosmetics (Makeup) 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 | Nil, 18% or 28% |
| 15 November 2017 | 21 September 2025 | Nil or 18% |
| 22 September 2025 | today | Nil, 5% or 18% |
The GST rate on Cosmetics (Makeup) 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.
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
| Code | Description (as in the tariff) |
|---|---|
330410 | Lip make-up preparations |
33041000 | Lip make-up preparations |
330420 | Eye make-up preparations |
33042000 | Eye make-up preparations |
330430 | Manicure or pedicure preparations |
33043000 | Manicure or pedicure preparations |
330491 | Powders, whether or not compressed |
33049110 | Face powders |
33049120 | Talcum powders |
33049190 | Other |
330499 | Other |
33049910 | Face creams |
33049920 | Nail polish or lacquers |
33049930 | Moisturising lotion |
33049940 | Sindur, bindi, kumkum |
33049950 | Turmeric preparations |
33049990 | 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 - Perfume (Scent)
3303 - Agarbatti (incense sticks)
3307 - 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.
