GST Rate for HSN 3301
Specific items under 3301
| HSN Code | Description | GST Rate |
|---|---|---|
| 330112 | OF ORANGE | 18% |
| 330113 | OF LEMON | 18% |
| 330119 | OTHER : | 18% |
| 330124 | OF PEPPERMINT (MENTHA PIPERITA) | 18% |
| 330125 | OF OTHER MINTS : | 18% |
| 330129 | OTHER: | 18% |
| 330130 | RESINOIDS : | 18% |
| 330190 | OTHER : | 18% |
| 33011100 | 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 - ESSENTIAL OILS OF CITRUS FRUIT : OF BERGAMOT | 18% |
| 33011200 | OF ORANGE | 18% |
| 33011300 | OF LEMON | 18% |
| 33011400 | 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 - ESSENTIAL OILS OF CITRUS FRUIT : OF LIME | 18% |
| 33011910 | CITRONELLA OIL | 18% |
| 33011990 | OTHER | 18% |
| 33012100 | 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 ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT:OF GERANIUM | 18% |
| 33012210 | 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 ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF JASMIN : JASMIN CONCENTRATE | 18% |
| 33012290 | 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 ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF JASMIN : OTHER | 18% |
| 33012300 | 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 ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF LAVENDER OR OF LAVANDIN | 18% |
| 33012400 | OF PEPPERMINT (MENTHA PIPERITA) | 18% |
| 33012510 | SPEARMINT OIL (EX-MENTHA SPICATA) | 18% |
| 33012520 | WATER MINT-OIL (EX-MENTHA AQUATIC) | 18% |
| 33012530 | HORSEMINT OIL (EX-MENTHA SYLVESTRIES) | 18% |
| 33012540 | BERGAMENT OIL (EX-MENTHA CITRATE) | 18% |
| 33012590 | OTHER | 18% |
| 33012600 | 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 ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF VETIVER | 18% |
| 33012911 | ANISE OIL (ANISEED OIL) | 18% |
| 33012912 | CAJEPUT OIL | 18% |
| 33012913 | CANANGA OIL | 18% |
| 33012914 | CARAWAY OIL | 18% |
| 33012915 | CASSIA OIL | 18% |
| 33012916 | CEDARWOOD OIL | 18% |
| 33012917 | CINNAMON BARK OIL | 18% |
| 33012918 | CINNAMON LEAF OIL | 18% |
| 33012921 | CLOVE LEAF OR STEM, OIL | 18% |
| 33012922 | CORIANDER SEED OIL | 18% |
| 33012923 | DILL OIL (ANETHUM OIL) | 18% |
| 33012924 | EUCALYPTUS OIL | 18% |
| 33012925 | FENNEL SEED OIL | 18% |
| 33012926 | GINGER OIL | 18% |
| 33012927 | GINGER GRASS OIL | 18% |
| 33012928 | CLOVE BUD OIL | 18% |
| 33012931 | TUBEROSE CONCENTRATE | 18% |
| 33012932 | NUTMEG OIL | 18% |
| 33012933 | PALMAROSA OIL | 18% |
| 33012934 | PATCHOULI OIL | 18% |
| 33012935 | PEPPER OIL | 18% |
| 33012936 | PETITGRAIN OIL | 18% |
| 33012937 | SANDALWOOD OIL | 18% |
| 33012938 | ROSE OIL | 18% |
| 33012941 | CAMPHOR OIL | 18% |
| 33012942 | LEMON GRASS OIL | 18% |
| 33012943 | YLANG YLANG OIL | 18% |
| 33012944 | DAVANA OIL | 18% |
| 33012945 | CUMIN OIL | 18% |
| 33012946 | CELERY SEED OIL | 18% |
| 33012947 | GARLIC OIL | 18% |
| 33012948 | PAPRIKA OIL | 18% |
| 33012949 | TURMERIC OIL | 18% |
| 33012950 | SPICES’ OILS NOT ELSEWHERE SPECIFIED OR INCLUDED | 18% |
| 33012990 | OTHER | 18% |
| 33013010 | AGAR OIL | 18% |
| 33013091 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | 18% |
| 33013099 | OTHER | 18% |
| 33019011 | FENUGREEK OLEORESINS | 18% |
| 33019012 | GINGER OLEORESINS | 18% |
| 33019013 | PEPPER OLEORESINS | 18% |
| 33019014 | TURMERIC OLEORESINS | 18% |
| 33019015 | CARDAMOM OLEORESINS | 18% |
| 33019016 | CELERY SEED OLEORESINS | 18% |
| 33019017 | NUTMEG OLEORESINS | 18% |
| 33019021 | CLOVE OLEORESINS | 18% |
| 33019022 | CAPSICUM OLEORESINS | 18% |
| 33019023 | CORIANDER OLEORESINS | 18% |
| 33019024 | CUMIN OLEORESINS | 18% |
| 33019025 | FENNEL OLEORESINS | 18% |
| 33019029 | OLEORESINS OF SPICES NOT ELSEWHERE SPECIFIED OR INCLUDED | 18% |
| 33019031 | ATTARS OF ALL KINDS IN FIXED OIL BASE | 18% |
| 33019032 | MUSTARD OIL AROMA | 18% |
| 33019033 | ESSENCE OF AMBRETTOLIDE (AMBRETTE SEED OIL ESSENCE) | 18% |
| 33019041 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | 18% |
| 33019049 | OTHER | 18% |
| 33019051 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | 18% |
| 33019059 | OTHER | 18% |
| 33019060 | AQUEOUS DISTILLATES OF ESSENTIAL OILS, NOT ELSEWHERE SPECIFIED OR INCLUDED | 18% |
| 33019071 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | 18% |
| 33019079 | OTHER | 18% |
| 33019090 | OTHER | 18% |
Tax calculator for HSN 3301
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 33 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 3301
What is the GST rate for HSN 3301?▾
GST rate for HSN 3301 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 3301 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 3301
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 33.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.