Herbal HSN Code

Understanding the “Herbal” HSN Codes: More Than Just Hair Dye

The term “herbal” encompasses a vast range of products, from traditional medicines and dietary supplements to cosmetics and food items. When it comes to HSN (Harmonized System of Nomenclature) codes and GST, the classification of “herbal” products is not straightforward. It depends entirely on the nature and intended use of the specific herbal product.

The provided data specifically highlights one category:

• HSN 33059040: Preparations For Use On The Hair Other: Hair Dyes (Natural, Herbal Or Synthetic)
  • This HSN code indicates that herbal hair dyes fall under Chapter 33, which deals with “Essential oils and resinoids, perfumery, cosmetic or toilet preparations.”
  • The GST rate for these herbal hair dyes is 18%, effective from July 1, 2017 (with a revision note for November 15, 2017, likely a clarification).

However, “herbal” products extend far beyond hair dyes. Based on general HSN classification principles and common herbal product categories, here’s a broader view:

Herbal Medicines and Ayurvedic Products

Many herbal products are marketed for therapeutic or prophylactic (preventive) uses. These typically fall under:

• Chapter 30: Pharmaceutical products
  • Specifically, HSN codes like 30049011 (for Ayurvedic medicaments) are common.
  • The GST rate for most Ayurvedic/herbal medicines is 12%.

Herbal Extracts and Raw Herbs

If you’re dealing with raw herbs or concentrated herbal extracts (not yet formulated into a finished product like a medicine or cosmetic), they might be classified differently:

• Chapter 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
  • HSN codes like 1211 often cover medicinal plants and parts thereof.
• Chapter 13: Lac; gums, resins and other vegetable saps and extracts.
  • HSN codes under 1302 often cover vegetable saps and extracts.
  • GST rates for these raw materials or extracts can vary, often ranging from 5% to 18% depending on their specific form and use.

Herbal Cosmetics (Other than Hair Dyes)

Beyond hair dyes, herbal ingredients are widely used in other cosmetic preparations:

• Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations
  • HSN codes under 3304 (e.g., 33049990 for other beauty or make-up preparations, including herbal ones) or other sub-headings of 3305 (for other hair preparations) would apply.
  • The GST rate for most herbal cosmetics (like creams, lotions, shampoos, etc.) is generally 18%.

Herbal Food Products and Supplements

Herbal teas, dietary supplements with herbal ingredients, or certain processed herbal food items have their own classifications:

• Chapter 21: Miscellaneous edible preparations
  • HSN codes under 2106 are often used for food supplements and other food preparations not elsewhere specified, which can include herbal ingredients.
  • HSN codes under 2101 can cover extracts, essences, and concentrates of tea or mate, which might include herbal teas.
  • The GST rate for these can vary, often being 12% or 18% depending on the specific product and its processing level.