Cosmetic HSN Code

Cosmetic HSN Codes for GST Compliance

Understanding the correct HSN (Harmonized System of Nomenclature) codes for cosmetic products is vital for businesses to ensure accurate GST classification and adherence to tax regulations in India. The HSN system categorizes products universally, simplifying international trade and taxation.

HSN Chapter 33 for Perfumery, Cosmetic, and Toilet Preparations

The core of cosmetic product classification lies within Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations. This chapter encompasses a wide array of products commonly used for personal care and beauty.

Within Chapter 33, several HSN codes specifically address various cosmetic items. For instance, you will find codes like:

• 33079090: This code broadly covers “Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included,” alongside prepared room deodorizers.
• 33074100: This code specifically refers to “Pre-Shave, Shaving Or After-Shave Preparations” and related items.
• 33071010: This HSN is for “Shaving Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations.”
• 33072000: This code covers “Personal Deodorants And Antiperspirants.”
• 33073010: This code specifically handles “Bath Preparations.”

All these cosmetic and toilet preparations under HSN 3307 attract an 18% GST rate. This rate has been consistently applied since November 15, 2017, for most of these categories.

Beyond the Core: Related Cosmetic HSN Classifications

While Chapter 33 covers the preparations themselves, other chapters in the HSN system also include items directly related to the cosmetic industry:

• Chapter 96: Miscellaneous manufactured articles includes tools for cosmetic application.
  • 9616: This covers “Scent Sprays And Similar Toilet Sprays, And Mounts And Heads Therefor; Powder-Puffs And Pads For The Application Of Cosmetics Or Toilet Preparations.” These items also fall under the 18% GST slab, with their rates becoming effective from July 27, 2018.
  • 960330: This HSN code is for “Artists’ Brushes, Writing Brushes And Similar Brushes For The Application Of Cosmetics,” also attracting an 18% GST rate from July 22, 2017.
• Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes includes raw materials for cosmetics.
  • 27101988, 27101986, 27101989: These codes pertain to “Mineral Oil For Cosmetic Industry,” with an 18% GST rate effective from July 1, 2017.
• Chapter 99: Services even accounts for cosmetic treatments.
  • 999722: This HSN code covers “Cosmetic Treatment (Including Cosmetic/Plastic Surgery), Manicuring And Pedicuring Services,” generally attracting an 18% GST rate. There might be specific exemptions as per government notifications, such as those related to certain sporting events.

Ensuring Accurate Classification

The comprehensive nature of the HSN system for cosmetics means that whether you are manufacturing, distributing, or providing services related to beauty, an appropriate HSN code exists. Always refer to the specific product description to select the most accurate HSN code and apply the correct GST rate. For complex cases or new products, consulting a tax professional is highly recommended to ensure full compliance.