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Key Highlights
- Perfumes and toilet water fall under the distinct perfume HSN code 3303 category, which is necessary to streamline trading, import, and tax compliance.
- Perfumes and toilet waters fall under the 18% GST slab, thus guaranteeing uniformity across fragrance products regarding taxation.
- Additional taxes that increase the price of their cost may apply to high-end luxury perfumes that include rare materials for their production or are imported from offshore brands in premium packaging.
- Bringing forth transparency and compliance, reduced tax avoidance, and better tax management benefits to the businesses and consumers concerning the GST framework in the fragrance industry.
Perfumes and toilet water constitute the core of the cosmetics and personal care industries and are classified as different according to the perfume HSN code .Hence, any applicable GST rates differ according to the classification of products. The manufacturers, retailers, and consumers must understand the GST implications for perfumes and toilet waters since this involves compliance with GST. So, let's explore the HSN (harmonised system of nomenclature) codes and GST rates on these items. Also Read - Here's how you can check your GST return filing station insice.
HSN Codes for Perfumes and Toilet Waters
This HSN classification system has been developed to ensure uniformity in taxation and trade practices. Major perfume HSN code and toilet water HSN code can be given as follows:
| HSN Codes | Export and Import HSN Codes | Products Description | GST Rates (%) |
| 3301 | 33011200, 33011300, 33011910, 33011990, 33012400, 33012510, 33012520, 33012530, 33012540, 33012590, 33012911, 33012912, 33012913, 33012914, 33012915, 33012916, 33012917, 33012918, 33012921, 33012922, 33012923, 33012924, 33012925, 33012926, 33012927, 33012928, 33012931, 33012932, 33012933, 33012934, 33012935, 33012936, 33012937, 33012938, 33012941, 33012942, 33012943, 33012944, 33012945, 33012946, 33012947, 33012948, 33012949, 33012950, 33012990, 33013010, 33013091, 33013099, 33019011, 33019012, 33019013, 33019014, 33019015, 33019016, 33019017, 33019021, 33019022, 33019023, 33019024, 33019025, 33019029, 33019031, 33019032, 33019033, 33019041, 33019049, 33019051, 33019059, 33019060, 33019071, 33019079, 33019090 | Terpeneless or terpene-containing essential oils, such as absolutes and concretes; resinoids; oleoresins; and concentrations of the essential oils made by enfleurage or maceration in fats, fixed oils, waxes, or similar substances; terpenic byproducts of essential oil determination; aqueous distillates and aqueous solutions of essential oils, including citrus fruit essential oils and non-citrus cultivated fruit essential oils like eucalyptus oil, etc.; attars of all kinds in fixed oil bases; and flavoring essences of all kinds, including those for liquors | 18% |
| 3301 | 33021010, 33021090, 33029011, 33029012, 33029019, 33029020, 33029090 | Menthol and menthol crystals, peppermint (mentha oil), fractionated/deteriorated mentha oil (DTMO), decentralised oil (DMO), spearmint oil, and Mentha piperita oil are the following products | 12% |
| 3302 | 33021010, 33021090, 33029011, 33029012, 33029019, 33029020, 33029090 | Such as the above; synthetic perfumery compounds, i.e. any other than menthol and menthol crystals, peppermint (mentha oil), fractionated/deteriorated mentha oil (DTMO), decentralised oil (DMO), spearmint oil, and mentaha piperita oil; mixtures or solutions of odoriferous substances and mixtures (including alcoholic solutions), usually used as raw materials in the industry. | 18% |
| 3303 | 33030010, 33030020, 33030030, 33030040, 33030050, 33030060, 33030090 | Toilet water and perfumes | 18% |
| 3304 | 33041000, 33043000, 33049110, 33049120, 33049190, 33049910, 33049920, 33049930, 33049940, 33049950, 33049990 | Alta, Kumkum, Bindi, Sindur, Kajal [except crayons] | NIL |
| 3304 | 33041000, 33043000, 33049110, 33049120, 33049190, 33049910, 33049920, 33049930, 33049940, 33049950, 33049990 | Cosmetics; make-up; toiletries, such as sunscreen and sun tan products; establishment for manicures and pedicures (excluding Kajal, Kumkum, Bindi, Sindur, and Alta). | 18% |
| 33042000 | – | Kajal pencil sticks | 18% |
| 3305 | 33051010, 33051090, 33052000, 33053000, 33059020, 33059030, 33059040, 33059050, 33059090 | Things include hair creams; natural, herbal, and synthetic hair colors (hair oil excluded); and preparations for the hair (spiritual). [excluded 33059011 and 33059019] [excluded Cones' mehendi pate]. | 18% |
| 33059019 | – | Hair oil | 18% |
| 33059011 | – | Hair oil | 18% |
| 3307 | 33071010, 33071090, 33072000, 33073010, 33073090, 33074900, 33079010, 33079020, 33079090 | Preparations for shaving, including any other shaving or after-shaving preparations; personal deodorants and toilet preparations that are not elsewhere mentioned or included; prepared room perfumers whether scented or with disinfectant properties; such as shaving cream, personal deodorants, and antiperspirants (inserted with effect from November 14, 2017) [excluding agarbattis, loban, dhoop batti, dhoop, sambrani] | 18% |
| 33074100 | – | Batti; dhoop; lobhan; agarbatti; sambhrani | 5% |
| 33074100 | – | Magical odoriferous preparations that burn [with exceptions such as agarbattis, loban, dhoop, sambrani, and dhoop]. | 12% |
| 33061020 | – | Toothpaste for dentists | 18% |
| 33061010 | – | Tooth powder | 12% |
| 3306 | – | oral or dental hygiene implements, such as dentures fixative pastes and powders; dental floss-the yarn for cleaning in between teeth, in separate retail packaging [except, main "tooth powder"] | 18 % |
Also Read - Know how GST is a modern-day tax; much better than previous alternatives.
Knowing the GST Rates and HSN Codes is Essential
Businesses and consumers alike should be aware of the GST rate applicable to perfumes and HSN codes related to toilet water. Most fragrance products in this category are charged an 18% GST; hence, compliance with GST regulations is mandatory to facilitate smooth trade transactions.Businesses selling luxury perfumes, deodorants, or aftershaves should classify their products correctly to avoid legal hurdles.To find your GST liability easily, use the online GST calculator . Just enter the relevant details and find your GST returns within minutes.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate applied to perfumes in India?
The GST rate on perfumes in India stands at 18%, which is applied under HSN code 3303. This is consistent throughout all states to ensure a uniform taxation system for businesses and consumers.
Is there a different tax for toilet water than for perfumes?
No, toilet waters are not subject to different taxation; both fall under perfume HSN code 3303, attracting an 18% GST. Hence, perfumes and toilet water are classified as fragrances for luxury purposes and are taxed alike.
Are imported perfumes additionally taxed?
Yes, imported perfumes may be liable to pay customs duties, as well as an 18% GST depending upon the international classification and valuation of the goods.
What is the HSN code for deodorants?
Deodorants and similar personal care products fall under HSN code 3307 and attract 18% GST. This category includes aerosol sprays, roll-ons, and natural deodorant products.
Can a business claim an input tax credit on perfumes?
Yes, businesses that purchase perfumes for selling, manufacturing, or commercial use would be entitled to claim an input tax credit on the GST paid. This contributes to lower tax liabilities overall and ensures adherence to regulations.
How much GST is levied on essential oils used in the preparation of perfumes?
Essential oils are classified differently under HSN code 3301 and may attract GST rates from 12% to 18%, according to their nature and use. Essential oils for use in perfumery usually fall under the 18% GST category.
Are aftershaves and colognes taxed at different rates, or do they have the same rate?
Yes, aftershaves, colognes, and similar fragrance products fall under HSN code 3307 and are taxed at 18% GST. These goods are considered to be in the broader cosmetics and personal care category.
Are hand-made perfumes attracting lower GST?
No, hand-made perfumes also come under HSN code 3303 and are charged at 18% GST. Hand-made and artisanal perfumes benefit from no separate tax exemption or reduced GST rate.
Is there an exemption from GST for perfumes?
There is no exemption from the GST, and perfumes are equally taxed at 18%. No separate GST exemption is offered for perfumes, including Ayurvedic and herbal varieties.
What does GST mean for the perfume retailer?
Retailers must observe the provisions of GST and classify the goods under HSN correctly in their billing and tax obligations. Proper tax compliance allows businesses to function smoothly without legal challenges, including the right to claim eligible input tax credits.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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