Agarbatti HSN Code 3307 and GST Rate
Agarbatti, dhoop, lobhan, sambrani and other odoriferous preparations that work by burning.
本页尚未翻译，因此以英文显示。
- HSN code
- 3307
- GST rate
- 5%
- Chapter
- 33: Perfumes and cosmetics
- Before 22 Sep 2025
- No change
What is the HSN code for agarbatti?
Agarbatti falls under HSN 3307, in chapter 33 (Perfumes and cosmetics).
Incense sticks are subheading 330741 and stay at 5%. GST 2.0 split the subheading: agarbatti, dhoop, lobhan and sambrani keep 5%, while other odoriferous preparations that operate by burning moved up to 18%. Room fresheners and gels are 330749.
| Code | Description |
|---|---|
| 330741 | Agarbatti and other odoriferous preparations which operate by burning |
| 330749 | Other room deodorisers |
GST rate on agarbatti
The GST rate on agarbatti is 5%. 5% on agarbatti, lobhan, dhoop batti, dhoop and sambrani. Other burning fragrance products of 330741 (such as scented cones not covered by those names) moved from 12% to 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
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 | 3307 |
| Above Rs 5 crore | 6 on every invoice | 330741, 330749 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 33 |
Sample GST invoice line for agarbatti
Here is how a line for agarbatti looks on a tax invoice within one state: 100 × pack at Rs 40.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Agarbatti | 3307 | 100 × pack | 40.00 | 4,000.00 | 100.00 | 100.00 | 4,200.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 200.00 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 agarbatti:
常见问题
What is the HSN code for agarbatti?
Agarbatti falls under HSN 3307: agarbatti, dhoop, lobhan, sambrani and other odoriferous preparations that work by burning. Common 6 digit codes are 330741 for agarbatti and other odoriferous preparations which operate by burning and 330749 for other room deodorisers.
What is the GST rate on agarbatti?
5% on agarbatti, lobhan, dhoop batti, dhoop and sambrani. Other burning fragrance products of 330741 (such as scented cones not covered by those names) moved from 12% to 18%.
How many digits of the agarbatti 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 3307 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 330741, 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.