Body lotion HSN Code
GST rates and HSN code for Body lotion.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Glass and glassware | Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refle | 70042011 | 18% | – | 15/11/2017 | – |
| Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked – Non-Wired Sheets : Coloured Throughout The Mass (Body-Tinted), Opacified, Flashed Or Having An Absorbent | 70031290 | 18% | – | 15/11/2017 | – | |
| Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refle | 70042091 | 18% | – | 15/11/2017 | – | |
| Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked – Other Non-Wired Glass : Coloured Throughout The Mass (Body Tinted) Opacified, Flashed Or Merely | 70052110 | 18% | – | 15/11/2017 | – | |
| Coloured Throughout The Mass (Body Tinted),Opacified, Flashed Or Merely Surface Ground | 700521 | 18% | – | 15/11/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90212100 | 5% | – | 01/07/2017 | – |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90211000 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body To Compensate For A Defect O | 9021 | 0 | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90214010 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90212900 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body To Compensate For A Defect O | 9021 | omitted | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90219010 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90213900 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90219090 | 5% | – | 01/07/2017 | – | |
| Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect | 90214090 | 5% | – | 01/07/2017 | – | |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Fats And Oils And Their Fractions, Of Fish Or Marine Mammals, Whether Or Not Refined, But Not Chemically Modified Fats And Oils And Their Fractions Of Fish, Other Than Liver Oils : Fish Body Oil | 15042010 | 12% | – | 01/07/2017 | – |
| Pharmaceutical products | Pharmaceutical Goods Specified In Note 4 To This Chapter Gel Preparations Designed To Be Used In Human Or Veterinary Medicine As A Lubricant For Parts Of The Body For Surgical Operations Or Physical Examinations Or As A Coupling Agent Between The Body And | 30067000 | 12% | – | 01/07/2017 | – |
| Miscellaneous manufactured articles | With Body Or Cap Of Precious Metal Or Rolled Precious Metal | 96083012 | 18% | – | 01/07/2017 | – |
| With Body Or Cap Of Precious Metal Or Rolled Precious Metal | 96083022 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens With Body Or Cap Of Precious Metal Or Rolled Precious Metal | 96081092 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Body Lotion
For businesses dealing with personal care products in India, accurately classifying “body lotion” under the Harmonized System of Nomenclature (HSN) code is crucial for correct GST compliance. While the term “body” appears in various HSN descriptions across different chapters, it’s essential to pinpoint the code specifically for cosmetic body lotions.
The HSN for Body Lotion
Body lotions are primarily cosmetic preparations applied to the skin for moisturizing and nourishing purposes. As such, they fall under Chapter 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
The provided data, while mentioning “body” in various contexts (like “Body Tinted” glass or “Artificial Parts Of The Body”), does not directly list an HSN code for “Body Lotion.” However, within Chapter 33, the relevant HSN for cosmetic preparations for skin care would be:
- HSN 3304: This heading covers “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.”
Under HSN 3304, specific sub-headings would then classify various skin care products. Body lotions typically fall under the sub-heading for other skin care preparations.
- 330499: This sub-heading is for “Other” beauty or make-up preparations and preparations for the care of the skin. Most body lotions would be classified here.
The prevalent GST rate for cosmetic and toilet preparations under HSN 3304, including body lotions, is 18%. This rate has been effective since July 1, 2017.
It’s important to differentiate body lotion from other “body”-related items mentioned in the provided data, such as:
- Chapter 70 (Glass and glassware): HSN codes like 70042011, 70031290, etc., refer to “Body Tinted” glass, which is about the color characteristic of glass, not a cosmetic product.
- Chapter 90 (Optical, photographic, cinematographic… instruments): HSN codes like 90212100, 90211000, etc., are for “Artificial Parts Of The Body” and orthopaedic appliances, which are medical devices.
- Chapter 15 (Animal or vegetable fats and oils): HSN 15042010 refers to “Fish Body Oil,” which is a raw material, not a finished cosmetic.
- Chapter 30 (Pharmaceutical products): HSN 30067000 covers “Gel Preparations Designed To Be Used In Human Or Veterinary Medicine As A Lubricant For Parts Of The Body,” which are medical lubricants.
- Chapter 96 (Miscellaneous manufactured articles): HSN codes like 96083012, 96083022, and 96081092 refer to pens “With Body Or Cap Of Precious Metal,” describing a part of a pen.
None of these directly apply to a standard body lotion for skin care.
GST Rate for Body Lotion
Body lotion, classified under HSN 3304 (specifically its “Other” sub-headings like 330499), typically attracts an 18% GST rate. This rate has been consistent since the introduction of GST on July 1, 2017.
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