Chapter 33GST Classification

Essential Oils and Resinoids

Essential Oils, Perfumery, Cosmetics. Perfumes, Skincare, Haircare. Mostly 18%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes167
Dominant RateMost cosmetics are 18%. Essential oils are 18%.
Key: Perfume, Shampoo, Essential Oils

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 3301).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 33

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Analysis of Chapter 33

Essential Oils, Perfumery, Cosmetics. Perfumes, Skincare, Haircare. Mostly 18%.

Included

  • Perfumes
  • Skin Care
  • Hair Oil
  • Dental Hygiene

Excluded

Expert insights

Medicinal Soap (Ch 30) vs Toilet Soap (Ch 34) vs Essential Oils (Ch 33).

  • Cosmetic (Ch 33) vs Medicine (Ch 30): Therapeutic value moves it to Ch 30.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 33

Is Shampoo 18%?

Yes, standard rate is 18%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.