GST rates and HSN code for Agarbatti sticks.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Essential oils and resinoids, perfumery, cosmetic or toilet preparations | 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 Manufa | 33029090 | 18% | – | 01/07/2017 | – |
Kajal [Other Than Kajal Pencil Sticks], Kumkum, Bindi, Sindur, Alta | 3304 | Nil | – | 01/07/2017 | – | |
Vegetable plaiting materials; vegetable product not elsewhere specified | Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark)Bamboos | 14011000 | 5% | – | 01/07/2017 | – |
Plastics and articles thereof | Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics :Of Regenerated Cellulose | 39169040 | 18% | – | 01/07/2017 | – |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics : Of Cellulose Acetate And Acetate Butyrate, Whether Or Not Plast | 39169070 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Polymers Of Vinyl Chloride: Of Poly (Vinyl Chloride) Copolymers : Other: Other | 39162099 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics : Of Phenoplast, Aminoplast, Alkyds And Polyesters, Polyamides, P | 39169027 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Polymers Of Ethylene: Rods Of Polyethylene | 39161010 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Polymers Of Ethylene:Canes | 39161020 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics : Of Polymerisation And Copolymerisation Products Of Polystyrene | 39169031 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics : Of Polymerisation And Copolymerisation Products Of Polystyrene | 39169032 | 18% | – | 01/07/2017 | – | |
Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Other Plastics :Of Cellulose Nitrate And Celluloid, Whether Or Not Plasticized | 39169050 | 18% | – | 01/07/2017 | – | |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets – Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets : Tungsten Carbide Tips | 82090010 | 18% | – | 01/07/2017 | – |
Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets | 820900 | 18% | – | 01/07/2017 | – | |
Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets – Plates, Sticks, Tips And The Like For Tools, Unmounted, Of Cermets : Other | 82090090 | 18% | – | 01/07/2017 | – | |
Wood and articles of wood; wood charcoal | Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44042020 | 12% | – | 01/07/2017 | – |
Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipw | 4404 | 12% | – | 01/07/2017 | – | |
Miscellaneous manufactured articles | Date, Sealing Or Numbering Stamps, And The Like (Including Devices For Printing Or Embossing Labels), Designed For Operating In The Hand; Hand-Operated Composing Sticks And Hand Printing Sets Incorporating Such Composing Sticks | 96110000 | 18% | – | 15/11/2017 | – |
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Artificial Waxes And Prepared Waxes Other: Sealing Wax (Including Bottle Sealing Wax) In Sticks, Cakes Or Similar Forms | 34049010 | 18% | – | 01/07/2017 | – |
Umbrellas, sun umbrellas, walking-<strong>sticks</strong>, seat-<strong>sticks</strong>, whips, riding-crops and parts thereof | Parts, Trimmings And Accessories Of Articles Of Heading 6601 To 6602 – Umbrella Frames, Including Frames Mounted On Shafts (Sticks) | 66032000 | 12% | – | 01/07/2017 | – |
Agarbatti sticks, commonly known as incense sticks, are an integral part of religious rituals, aromatherapy, and creating a pleasant ambiance in countless homes and spiritual spaces across India and beyond. For businesses involved in the manufacturing, trading, or import/export of these aromatic products, understanding their correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance and smooth operations.
The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, pivotal for both international trade and domestic taxation, including India’s GST. Agarbatti sticks, being products that release fragrance upon burning, are typically classified based on their aromatic composition and preparation.
The provided data, while mentioning various types of “sticks” (plastic sticks, wooden sticks, sealing wax sticks), directly points to a key HSN classification for products that emit fragrance.
While the provided data does not explicitly list “Agarbatti sticks” by name, it provides crucial clues for their classification based on their nature: products with odoriferous substances used for industrial or perfumery purposes.
Based on the nature of agarbatti (incense) sticks, which are essentially preparations of odoriferous substances designed to release fragrance, they fall under:
It’s important to clarify that while agarbattis are used in homes, their fundamental composition as preparations of odoriferous substances aligns them with HSN 3302, particularly “other preparations based on odoriferous substances.”
Note: Historically, agarbattis were sometimes classified differently or even enjoyed a NIL GST rate. However, based on current regulations, the classification under HSN 3307 for “Odoriferous preparations which operate by burning” or general classifications for odoriferous preparations (like 33029090 as per the data) typically attracts GST. The current data strongly suggests 18% for mixtures of odoriferous substances used as raw materials in industry or other preparations based on them. It is critical for businesses to verify the most recent GST circulars specific to agarbattis, as interpretations can sometimes be nuanced.
The other “sticks” mentioned in the data (bamboo, plastic, wooden, sealing wax, tool tips, composing sticks, umbrella sticks) are distinct and belong to different HSN chapters based on their material and primary function, not their aromatic property. For instance:
Agarbatti sticks, as preparations of odoriferous substances, typically fall under HSN Chapter 33.
The HSN code 33029090, for “Other preparations based on odoriferous substances,” is a strong candidate.
The GST rate under HSN 33029090 is 18%.
Yes, bamboos (HSN 14011000) are typically taxed at 5% GST, as raw material.
The higher rate reflects the value addition and processing involved in creating the finished aromatic product (agarbatti) from raw materials.
lways consult the official GST notifications, circulars, and HSN classification guides published by the Indian government or a qualified tax professional, as specific rulings can clarify classifications.
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