Cosmetics HSN Code 3304 and GST Rate
Make up and skin care: lipstick, eye make up, nail polish, creams and lotions.
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- HSN code
- 3304
- GST rate
- 18%
- Chapter
- 33: Perfumes and cosmetics
- Before 22 Sep 2025
- No change
What is the HSN code for cosmetics?
Cosmetics falls under HSN 3304, in chapter 33 (Perfumes and cosmetics).
Heading 3304 covers beauty and skin care preparations. Most stay at 18%, but talcum powder and face powder were cut to 5%. A few traditional products such as kumkum, bindi, sindoor and alta are nil rated.
| Code | Description |
|---|---|
| 330410 | Lip make up (lipstick) |
| 330420 | Eye make up (kajal pencils, mascara) |
| 330430 | Manicure and pedicure preparations (nail polish) |
| 330491 | Powders (talcum and face powder) |
| 330499 | Other beauty and skin care preparations (creams, lotions, sunscreen) |
GST rate on cosmetics
The GST rate on cosmetics is 18%. 18% on make up and skin care. Talcum and face powder (330491) are 5% since 22 September 2025. Kumkum, bindi, sindoor, alta and kajal other than kajal pencil sticks are nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3304 |
| Above Rs 5 crore | 6 on every invoice | 330410, 330420, 330430 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 33 |
Sample GST invoice line for cosmetics
Here is how a line for cosmetics looks on a tax invoice within one state: 50 × piece at Rs 299.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Cosmetics | 3304 | 50 × piece | 299.00 | 14,950.00 | 1,345.50 | 1,345.50 | 17,641.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,691.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 33 at a glance
Chapter 33 (Perfumes and cosmetics) covers: Essential oils, perfumes, make up, hair care, oral care and other toilet preparations.
Other pages in chapter 33
Related HSN codes
Products often bought, sold or invoiced together with cosmetics:
Частые вопросы
What is the HSN code for cosmetics?
Cosmetics falls under HSN 3304: make up and skin care: lipstick, eye make up, nail polish, creams and lotions. Common 6 digit codes are 330410 for lip make up (lipstick) and 330420 for eye make up (kajal pencils, mascara).
What is the GST rate on cosmetics?
18% on make up and skin care. Talcum and face powder (330491) are 5% since 22 September 2025. Kumkum, bindi, sindoor, alta and kajal other than kajal pencil sticks are nil.
How many digits of the cosmetics HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3304 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 330410, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.