Rate of GST for Perfumes, cosmetics, essential oil, toilet preparations


Scheduled GST rate on cosmetics, toilet preparations, essential oil and perfumes


Click here to know GST exempted list

Cosmetics, toilet preparations, perfumery, essential oils fall under HSN code chapter 33 of GST commodity tariff schedule.  The details about GST rate changes on sale of cosmetics, toilet preparations, perfumery, essential oils are being updated here.  Rate of GST for Perfumes, cosmetics, essential oil, toilet preparationsThe notification changes on exemptions on GST on sale of cosmetics, toilet preparations, perfumery, essential oils and other circulars related to GST on Perfumes, cosmetics are updated in this website.

 

Update on 18th May, 2017: GST rates on goods

 

NIL GST RATE;

1. Kumkum, Bindi, Sindur, Alta [GST HSN chapter code 3304]

 

12%GST RATE;

1. Tooth powder [GST HSN chapter code 3306 10 10]

2. Agarbatti and other odoriferous preparations which operate by burning [GST HSN chapter code 3307 41 00]

 

Reduced GST Rates on 11th June 2017

                                                Earlier rate              new rate

3307            Agarbatti                  12%                    5%


Reduced GST Rates on 9th September 2017

                                                                                                             Present GST rate        Reduced GST rate

3307 41 00                             Dhoop  batti,  dhoop,  sambhrani  and         12%                         5%

                                                other similar items        

Reduced GST rates on 11 June 2017, click here for details

18%GST RATE;

1. GST HSN chapter code 3301Essential 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; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those on liquors), Attars of all kinds in fixed oil bases.

2. GST HSN chapter code 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 on the manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / deterpenated mentha oil (DTMO), Dementholised oil (DMO), Spearmint oil, Mentha piperita oil] 1. Hair oil [GST HSN chapter code 3305 9011,

GST HSN chapter code 3305 90 19] 2. Dentrifices - Toothpaste [GST HSN chapter code 3306 10 20]

Revised GST Rates on 18th January, 2018

                                                                   Present rate           new rate

3305           Mehendi paste in cones              18%                     5%

 

Reduced GST Rates on 11th June 2017

                                                                                                           Earlier rate          new rate

29, 30, 3302                 (i) Menthol and menthol crystals,                        18%              12%

                                          (ii)Peppermint (Mentha Oil),

                                        (iii) Fractionated / de-terpenated mentha oil (DTMO),

                                        (iv) De-mentholised oil (DMO),

                                         (v) Spearmint oil,

                                         (vi) Mentha piperita oil



Reduced GST rates on 11 June 2017, click here for details

 

28% GST RATE;

All goods not specified elsewhere

1. GST HSN chapter code 3303 Perfumes and toilet waters.

 

Revised GST Rates on 10th November, 2017

                                                                                Present rate           new rate

3303                       Perfumes and toilet waters           28%                    18%

 

2. GST HSN chapter code 3304 Beauty or makeup preparations and preparations on the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.

 

Reduced GST Rates on 11th June 2017

                                                                                                 Earlier rate         new rate

   3304 20 00         Kajal [other than kajal pencil sticks]            28%              Nil

   3304 20 00          Kajal pencil sticks                                          28%             18%


Revised GST Rates on 10th November, 2017

                                                                                                         Present rate           new rate

3304       Beauty or make-up preparations and preparations         28%                      18%

               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]


 

3. GST HSN chapter code 3305 Preparations on use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -GST HSN chapter code 3305 9011, GST HSN chapter code 3305 90 19]

 

Revised GST Rates on 10th November, 2017

                                                                                                          Present rate       new rate

3305       Preparations for use on the hair [other than Hair oil].       28%                  18%

 

4. GST HSN chapter code 3306 Preparations on oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [except dentifrices – Toothpaste - GST HSN chapter code 3306 10 20].

 

Revised GST Rates on 10th November, 2017

                                                                                                             Present rate           new rate

3306                       Preparations for oral or dental hygiene,              28%                        18%

[other than              including and powders; yarn used  to  clean   

330610 10,             between  the  teeth (dental  floss), 

3306 10 20]           in  individual  retail packages

                          [other than dentifrices in powder or paste from (tooth powder or toothpaste)]

 

5. GST HSN chapter code 3307 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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants.

 

Revised GST Rates on 10th November, 2017

                                                                                                          Present rate           new rate

3307       Pre-shave, shaving or after-shave preparations,              28%                        18%

              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  odoriferous  preparations  which  operate  by  burning  ,

             agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

 

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

GST rate payable for goods or service, click here

 

Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

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GST slab rate on sale or purchase of Essential oils

GST levied rate on purchase or sale of odoriferous substances

Turned down GST tariff rate on purchase or sale of Kajal pencil sticks

GST slab rate on sale or purchase of makeup preparations, skin preparations etc

GST slab rate on sale or purchase of Perfumes and toilet waters

Zero percent GST on purchase of Sindur

Zero rate of GST on sale of Kumkum

No GST on purchase or sale of Kajal

Nil rate of GST on sale of Bindi

Zero percentage GST on purchase of Alta

GST slab rate on Preparations on oral or dental hygiene business

GST slab rate on purchase or sale of Tooth powder

Cut down GST scheduled rate on sale or purchase of Agarbatti

GST amount of rate on sale or purchase of Agarbatti and other odoriferous preparations which operate by burning

GST tax for Feather articles and prepared feathers

GST rates for Cement, mica, asbestos and stone

Ceramic products, GST payable in India

Rate of GST for Glass and Glassware

GST for Precious Metals, Precious Pearls and Precious Stones

Rate of GST for sale of headgear and headgear parts

GST rate for Umbrella, walking sticks, whips, seat sticks etc.

 

 

Interest on delayed payment of tax, CGST Act, 2017

Tax deduction at source, CGST Act, 2017

Transfer of input tax credit, CGST Act

Refund of tax, CGST Act, 2017

Consumer Welfare Fund,CGST Act, 2017

CGST Act, 2017 Self-assessment

IGST Act,2017, Special provision for payment of tax by a supplier

Zero rated supply, IGST Act,2017

How to get GST refund amount sanctioned

Are there any minimum amount fixed under GST refund?         

How long will take to get refund of GST

How many copies to be submitted for refund of GST

Proof of receipt of GST refund application

Documents required to claim refund of GST tax

Time period to file for GST refund

GST refund forms

GST refunds to International Tourists

Refund of GST on year end or volume based incentives

 

What happens if proper tracking of goods not effected in export import business?

 What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo?

 What happens, if Bank not received money from buyer after discounting of export bills?

Transferability of Bill of Lading

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2 

Triangular export

Triangular shipment

 Types of Insurance Documents.

How to make DA mode of payment safe

How to make delay in delivery of Shipment?

How to minimize import cargo clearance time? An open logic proposal to WTO

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

Does CVD exists under project imports?

Central Tax Notification No 50 of 2017 dt 24th October, 2017 under GST

Integrated Tax (Rate) Notification No. 41 of 2017 DT 23rd October, 2017, GST

Union territory tax (Rate) Notification No. 40 of 2017 DT 23rd October, 2017, GST

Central Tax (Rate) Notification No 40 of 2017 dt 23rd October, 2017 under GST

CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

Diminished GST rates on Paper Mache articles

Reduced GST rates on Stone inlay work

Minimized GST rates on Pots, jars and similar articles under HSN 6909

Revised GST rate on Waffles and wafers coated with chocolate

Revised GST rate on Pasta, spaghetti, macaroni, noodles etc

Revised GST rate on Extracts, essences and concentrates of coffee

Revised GST rate on single cell micro-organisms, dead

 

                                       

 

 The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

GST expenses on perfumes and toilet waters

Total GST charges on beauty, make-up & skin-care preparations, manicure etc.

Total GST rate on preparations for use on the hair

Total tax on GST on essential oils, resinous, terpene by-products

Amount of GST to be paid on odoriferous mixtures as raw materials for industry

Amount of GST rate on oral or dental hygiene

What is the GST tariff on personal toilet etc. prep, shaving, bath?


Kumkum, Bindi, Sindur, Alta [3304] exempt from paying GST



Comments


LAKSHMI V: Respected sir , Now we purchase cosmetics items @14.5% VAT now in GST it is coming under 28% tax rate. how can we get compensation.v Please explain as soon as possible. Thankyou

Divya.K: What rate for Bathroom commode in GST?

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