New GST on Cosmetics and Beauty Products
Whether it’s a daily-use face wash or a luxury makeup kit, cosmetics and beauty products are part of millions of personal care routines in India. But how are these items taxed under GST? This guide explains the gst on cosmetics, including the rates on products and services, and how it impacts retailers, salons, and consumers.
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New GST Rate on Cosmetic Products in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for cosmetic products (no compensation cess).
New GST for Cosmetic Products: Tax Rates
| Cosmetic Product | HSN Code | New GST Rate |
|---|---|---|
| Lipsticks, foundation, mascara | 3304 | 18% |
| Perfumes and deodorants | 3303 | 18% |
| Shampoos and conditioners | 3305 | 18% |
| Face wash and scrubs | 3304 | 18% |
| Luxury or imported kits | 3304 | 18% |
New GST on Makeup Services and Beauty Parlours
| Service Type | SAC Code | New GST Rate |
|---|---|---|
| Beauty parlour/salon services | 999712 | 18% |
| Bridal makeup & grooming | 999712 | 18% |
| Spa, facial, hair styling | 999713 | 18% |
Old GST for Cosmetic Products: Tax Rates
(Old GST Rates – Applicable Until 21st September)
| Cosmetic Product | HSN Code | GST Rate |
|---|---|---|
| Lipsticks, foundation, mascara | 3304 | 18% |
| Perfumes and deodorants | 3303 | 18% |
| Shampoos and conditioners | 3305 | 18% |
| Face wash and scrubs | 3304 | 18% |
| Luxury or imported kits | 3304 | 28% |
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Old GST on Makeup Services and Beauty Parlours
| Service Type | SAC Code | GST Rate |
|---|---|---|
| Beauty parlour/salon services | 999712 | 18% |
| Bridal makeup & grooming | 999712 | 18% |
| Spa, facial, hair styling | 999713 | 18% |
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GST Compliance for the Beauty Industry
- Register under GST if turnover exceeds ₹20 lakh
- Charge 18% GST on both products and services
- Use appropriate HSN and SAC codes
- File monthly or quarterly GST returns
- Maintain accurate billing and inventory records
Input Tax Credit (ITC) for Beauty Businesses
- Inventory and cosmetic stock purchases
- Advertising and branding costs
- Interior setup for stores or salons
- Shop or office rent and utilities
GST Impact on Beauty and Cosmetics Sector
| Before GST | After GST |
|---|---|
| VAT + Excise duties (12%–26%) | Unified GST rate: 18% or 28% |
| Limited input credit | Full Input Tax Credit available |
| Multi-tax complexity | Simplified national tax system |
Understanding the gst on cosmetics helps beauty product sellers, salons, and consumers plan pricing and remain compliant. Whether you run a local parlour or an online beauty brand, staying on top of GST rates and filing helps streamline your business operations.
