GST rates and HSN code for Incense 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 | – |
For businesses in India dealing with incense sticks (agarbattis), understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST compliance and smooth trade operations. The HSN system, a globally recognized classification method, ensures uniformity in product categorization for taxation and customs.
When it comes to incense sticks, which are essentially preparations based on odoriferous substances used to create a pleasant aroma, their HSN classification falls under the chapter dedicated to “Essential oils and resinoids, perfumery, cosmetic or toilet preparations.”
Based on the provided data, the most appropriate HSN code for incense sticks is 33074100. This code is not directly present in the provided snippet but is the commonly accepted HSN for ‘Agarbattis’ (Incense sticks) in India. The closest relevant HSN code from the provided data that describes preparations based on odoriferous substances would be:
However, based on standard Indian GST classifications (which often provide more granular details than a short data snippet), finished incense sticks typically fall under a more specific HSN code. It’s generally classified under 3307, which pertains to “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.”
Within this, Agarbatti (incense sticks) are often specifically identified under 33074100, which covers “Agarbatti, dhoopbatti, lobhan, etc.” These items are considered prepared room deodorizers.
Incense sticks (Agarbattis), classified under HSN code 33074100, attract a 5% GST rate. This rate became effective on October 13, 2017, having been revised from an earlier date.
It’s crucial to differentiate incense sticks from other “sticks” mentioned in the data, which refer to completely different products:
Accurate HSN code classification is fundamental for several reasons:
The commonly used HSN code for Incense Sticks is 33074100.
Incense Sticks attract a 5% GST rate.
The 5% GST rate for Incense Sticks became effective on October 13, 2017.
Incense sticks are specifically classified under Chapter 33 due to their primary function as a perfumery/room deodorizer preparation.
Always refer to official GST notifications, CBIC circulars, or consult with a qualified tax professional for precise classification.
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