Deo HSN Code
GST rates and HSN code for Deo.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33079090 | 18% | – | 15/11/2017 | – |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33074100 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33071010 | 18% | – | 15/11/2017 | – | |
| Pre – S H Av E , S H Av I N G O R After- Shave Preparations, Personal Deodorants, Bath Preparations , Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfume | 3307 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33072000 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33073010 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33074900 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33079020 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33079010 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33071090 | 18% | – | 15/11/2017 | – | |
| Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33073090 | 18% | – | 15/11/2017 | – | |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Palm Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified Other : Refined Bleached Deodorised Palmolein | 15119020 | 5% | – | 01/07/2017 | – |
| Palm Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified Other : Refined Bleached Deodorised Palm Oil | 15119010 | 5% | – | 01/07/2017 | – | |
| Ground-Nut Oil And Its Fractions, Whether Or Not Refined, But Not Chemically Modified Other : Deodorized (Salad Oil) | 15089010 | 5% | – | 01/07/2017 | – | |
| Refinded Bleached Deodorised Palm Stearin | 15119030 | 5% | – | 01/07/2017 | – |
Understanding the HSN Code for Deodorants in India
Deodorants and antiperspirants are essential personal care products that help us stay fresh throughout the day. For businesses involved in the manufacturing, import, distribution, or sale of these products in India, understanding their correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance.
Deodorants, being a type of perfumery, cosmetic, or toilet preparation, are primarily classified under Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations.
The HSN Code for Personal Deodorants
Within Chapter 33, the most relevant HSN heading for personal deodorants is 3307: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties.
Specifically for personal deodorants and anti-perspirants, the HSN sub-code is:
- 33072000: Personal deodorants and anti-perspirants
- This HSN code covers a wide range of personal deodorants, including sprays, roll-ons, sticks, and gels.
- The GST rate for personal deodorants under this HSN code is 18%, with effective dates from November 15, 2017.
It’s important to differentiate personal deodorants from room deodorizers, which also fall under HSN 3307 but have different sub-codes (e.g., 33074100 or 33074900 for prepared room deodorizers). However, the GST rate for these also remains 18%.
Beyond Personal Deodorants: Related Classifications
While 33072000 is the direct hit for personal deodorants, the broader HSN 3307 covers several related items that might be part of a personal grooming routine:
- 33071010 / 33071090: Pre-shave, shaving or after-shave preparations
- These include shaving creams, gels, and aftershaves, also attracting an 18% GST.
- 33073010 / 33073090: Perfumed bath salts and other bath preparations
- Bath oils and other bath preparations are also under HSN 3307 and are subject to 18% GST.
- 33079090: Other perfumery, cosmetic or toilet preparations not elsewhere specified or included.
- This is a residual category for other products within the chapter that don’t fit specific sub-headings, and they also attract an 18% GST.
For businesses dealing in personal care products, accurately identifying the HSN code ensures correct GST calculation, proper invoicing, and efficient compliance with Indian tax regulations. Always verify with the latest official GST notifications for any updates or clarifications.
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