GST-Rate-for-Perfume-and-Cosmetics

GST Rate for Perfume, Cosmetics and Toiletries

GST Rate for Perfume, Cosmetics and Toiletries

GST rate for all goods and services was notified by the GST Council in June 2017. To create a standardized tax across India after the implementation of GST, the Ministry of Finance mapped the GST rate to the HSN code. GST is levied under five tax rates, namely 0%, 5%, 12%, 18% and 28%. In this article, we look at the GST rate for perfume, cosmetics and toiletries, that fall under chapter 33 of the HSN code.

HSN Code Chapter 33

HSN chapter 33 pertains to essential oils and resinoids, perfumery, cosmetic or toilet preparations. Under this chapter, only kumkum, bindi, sindur and alta is not taxed under GST.

Tooth powder and agarbatti and other odoriferous preparations which operate by burning are taxed at 12%.

All other goods under chapter 33 are taxed at 18% or 28% as below:

18% GST Rate Products

18% GST applies to the following products:

  • Hair oil.
  • Dentrifices – Toothpaste.
  • 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; 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 for liquors), Attars of all kinds in fixed oil bases.
  • 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; such as Synthetic perfumery compounds [including fractionated/deterpenated mentha oil (DTMO), Dementholised oil (DMO), Spearmint oil, Mentha piperita.

28% GST Rate Products

28% GST applies to the following products:

  • Perfumes and toilet waters.
  • Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
  • Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic)
  • Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages except for toothpaste.
  • Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and another perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants.

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