Cosmetic HSN code list: 8 digit lines with GST
The cosmetic HSN code list runs across chapter 33: 3303 perfumes, 3304 make-up and skin care, 3305 hair, 3306 oral care and 3307 deodorants, shaving and bath products, plus face wash under 3401. The table gives each 8-digit line a seller is likely to list, with the GST rate from Notification 9/2025.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 3303 00 10 | Eau-de-cologne | 18% |
| 3303 00 20 | Rose water | 18% |
| 3303 00 30 | Keora water | 18% |
| 3303 00 40 | Perfumes and perfumery compounds without spirit | 18% |
| 3303 00 50 | Perfumes containing spirit | 18% |
| 3303 00 90 | Other perfumes and toilet waters | 18% |
| 3304 10 00 | Lip make-up (lipstick, lip gloss, lip liner) | 18% |
| 3304 20 00 | Eye make-up (eyeliner, mascara, eye shadow, kajal) | see note |
| 3304 30 00 | Manicure or pedicure preparations | 18% |
| 3304 91 10 | Face powders | 5% |
| 3304 91 20 | Talcum powders | 5% |
| 3304 91 90 | Other powders, compressed or not | 18% |
| 3304 99 10 | Face creams | 18% |
| 3304 99 20 | Nail polish or lacquers | 18% |
| 3304 99 30 | Moisturising lotion | 18% |
| 3304 99 40 | Sindur, bindi, kumkum | see note |
| 3304 99 50 | Turmeric preparations | 18% |
| 3304 99 90 | Other beauty and skin-care preparations, such as sunscreen | 18% |
| 3305 10 90 | Shampoos (without spirit) | 5% |
| 3305 90 11 | Hair oil, perfumed | 5% |
| 3305 90 19 | Hair oil, other | 5% |
| 3305 90 30 | Hair cream | 18% |
| 3305 90 40 | Hair dyes (natural, herbal or synthetic) | 18% |
| 3306 10 10 | Tooth powder | 5% |
| 3306 10 20 | Toothpaste | 5% |
| 3307 10 10 | Shaving cream | 5% |
| 3307 10 90 | Other pre-shave, shaving or after-shave preparations | see note |
| 3307 20 00 | Personal deodorants and anti-perspirants | 18% |
| 3307 30 90 | Bath salts and other bath preparations | 18% |
| 3307 41 00 | Agarbatti and other preparations that operate by burning | see note |
| 3307 90 10 | Depilatories (hair-removal creams) | 18% |
| 3401 30 90 | Liquid or cream skin wash (face wash) for retail sale | 18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025.
The “see note” lines hold items of two rates. On 3304 20 00 and 3304 99 40, kajal, sindur, bindi and kumkum are carved out of the 18% entry and are not in the 5% list either, while other eye make-up is 18%. On 3307 10 90, shaving lotion and aftershave lotion are 5% and pre-shave preparations 18%. On 3307 41 00, agarbatti, lobhan, dhoop and sambrani are 5% and other burning preparations 18%.
Cosmetic items HSN code and GST rate, product by product
HSN 33049990 is the "other" line for beauty and skin-care preparations, and it is 18%. Schedule II S.No. 61 taxes all of 3304 at that rate except kajal, kumkum, bindi, sindur, alta, talcum powder and face powder. Face creams, nail polish, moisturising lotion and turmeric preparations have their own 3304 99 lines on the GST portal master, so use those first and keep 3304 99 90 for what is left, such as sunscreen.
The HSN code for lipstick is 3304 10 00, lip make-up preparations, at 18% GST. Kajal sits in 3304 too, but it is in neither the 18% nor the 5% schedule, so confirm its rate before invoicing.
Beauty products HSN code and GST rate 5%: what moved down
Beauty products with 5% GST since 22 September 2025 are talcum powder, face powder, shampoo, hair oil, toothpaste, toilet soap bars and shaving cream, shaving lotion and aftershave. PIB lists each as cut from 18% to 5%, and Schedule I of Notification 9/2025-IT(Rate) carries them (S.No. 244 to 251).
Code-list pages in the search results (read 4 Oct 2026) still print a flat 18% for cosmetics, which is right for lipstick, face cream, perfume and deodorant and wrong for the items above. One still shows 28% for shampoo with spirit; the 5% entry names "Hair oil, shampoo" under 3305 with no carve-out.
Two slips are common in seller catalogues. Bindi, sindur and kumkum belong to 3304 99 40 in chapter 33, not to an imitation-jewellery or chapter 96 line. Toilet soap is not a cosmetic code at all: chapter 33 excludes soap, which goes to 3401, while a liquid or cream face wash in 3401 is 18% (Schedule II S.No. 66).
Which cosmetic HSN code and rate to enter on a Meesho listing
On Meesho and Flipkart, enter the cosmetic product’s HSN (3304, 3305, 3303) and the GST rate of its row, which depends on the product type, not on the sale value per piece. A budget lipstick and a premium one both carry 18%.
- Pick the row for the product in the table, not the marketplace category name.
- Enter 4 digits (3304) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (330410) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose the GST rate from the last column of that row.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked example: a beauty supplier with two rates
Say a supplier lists a 3-shade matte lipstick set and a 200 ml herbal shampoo in the same catalog. Two products, two rates. The lipstick set goes in as 3304 at 18% (lip make-up, Schedule II S.No. 61), and the shampoo as 3305 at 5% under Schedule I S.No. 245, so the GST box changes between the two listings even though the HSN chapter does not. The shampoo lines are on the shampoo HSN code page.
Check your payout in the Meesho commission calculator before you set a price. ListMagic, a Chrome extension, fills the Meesho Supplier Panel catalog form for you; you check the HSN and GST boxes and press Submit yourself.
Make-up kits and gift boxes with two GST rates
A make-up kit or gift box mixing items from different rates has no single tariff line, so do not average the rates. A kit of lipstick, eyeliner and face cream stays at 18%; a box pairing face powder (5%) with perfume (18%) is a mixed set.
For a mixed set, ask your CA which item decides the classification, or list each item separately with its own code and rate.
Lipstick, perfume and soap: codes with their own pages
| Item | HSN heading | Where to look |
|---|---|---|
| Shampoo | 3305 10 | Shampoo HSN code and GST |
| Hair oil | 3305 90 | Hair oil HSN code page (coming) |
| Lipstick | 3304 10 | Lipstick HSN code page (coming) |
| Perfume | 3303 | Perfume HSN code page (coming) |
| Soap | 3401 | Soap HSN code page (coming) |
| Beauty products | 3304 | Beauty products HSN code page (coming) |
Chapter wording from DGCIS ITC-HS chapter 33, checked 11 Oct 2026. More items in the HSN codes list.
Frequently asked questions
What is the GST rate for HSN code 33049990?
33049990 is other beauty and skin-care preparations; it is not in the 5% cut list and is 18% under Notification 9/2025-IT(Rate), Schedule II S.No. 61.
What is the GST rate for HSN 33074100?
Agarbatti, dhoop and similar items under 3307 41 00 are 5% (Schedule I S.No. 250). Other preparations on that line that work by burning stay at 18%, so the rate follows what you actually sell.
What is HS code 33049990?
Beauty or make-up and skin-care preparations not covered by the lip, eye, nail, powder or other named 3304 99 lines.
What is the GST rate for HSN code 33049910?
33049910 is face creams under 3304 99; it is 18%, not in the 5% cut list, from 22 September 2025.
Which cosmetics have 5% GST?
Talcum and face powder, shampoo, hair oil, toothpaste, toilet soap bars and shaving products, since 22 September 2025 (PIB; Notification 9/2025-IT(Rate) Schedule I).
What is the HSN code for face wash?
3304 99 if it is a skin-care preparation; a liquid or cream skin wash for retail sale falls under 3401 30. Both are 18%, so check the label and the product type.
What is the HSN code and GST rate for lipstick?
3304 10 00, lip make-up preparations, at 18% GST under Schedule II S.No. 61; the price of the lipstick does not change the rate.
What is the HSN code for ladies cosmetics?
There is no separate code for ladies cosmetics; each product takes its own chapter 33 line, such as 3304 10 00 for lipstick or 3304 99 10 for face cream.
Where can I get the full cosmetic HSN code list?
The 8-digit table on this page lists the chapter 33 lines a beauty seller is likely to need; any other code can be searched on the GST portal HSN search.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.