GST rates and HSN code for Room Freshener.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Services | Services Provided By Hotels, Inn, Guest House, Club Etc Including Room Services, Takeaway Services And Door Delivery Of Food. | 996332 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – |
Other Room Or Unit Accommodation Services N.E.C. | 996329 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – | |
Room Or Unit Accommodation Services Provided By Hostels, Camps, Paying Guest Etc | 996322 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – | |
Room Or Unit Accommodation Services For Students In Student Residences | 996321 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – | |
Services Provided By Restaurants, Cafes And Similar Eating Facilities Including Takeaway Services, Room Services And Door Delivery Of Food. | 996331 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – | |
Room Or Unit Accommodation Services Provided By Hotels, Inn, Guest House, Club Etc | 996311 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – | |
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 | – | |
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Other | 94035090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Wooden Furniture Of A Kind Used In The Bed Room | 940350 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Bed Stead | 94035010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Lathes (Including Turning Centres) For Removing Metal – Other Lathes: Other: Centre Lathes: Tool-Room Type | 84589951 | 18% | – | 01/07/2017 | – |
If you’re involved in selling or purchasing room fresheners, understanding the correct Harmonized System of Nomenclature (HSN) code is vital for GST compliance. These everyday items fall under a specific category within the GST framework. Let’s clarify the HSN code and GST rate applicable to room fresheners based on the provided data.
The data indicates that room fresheners are classified under Chapter 33, which covers “Essential oils and resinoids, perfumery, cosmetic or toilet preparations”. Specifically, they fall under the heading 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 deodorising properties”.
The HSN codes listed for prepared room deodorisers are:
The GST rate applicable to all these HSN codes for prepared room deodorisers is consistently 18% with no CESS, effective from 15/11/2017.
Therefore, the HSN code for room fresheners falls under 3307, and the GST rate is 18%.
.
The primary HSN code for prepared room deodorisers falls under 3307.
The GST rate applicable to room fresheners is 18%.
No, there is no CESS applicable to room fresheners according to the provided data.
The data provides various sub-classifications under HSN 3307 for “prepared room deodorisers,” suggesting different forms are covered under this main heading with the same GST rate.
The current GST rate of 18% for room fresheners became effective from 15/11/2017.
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