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. The 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.
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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
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
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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
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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