Agarbatti HSN Code: Classification for Scented and Herbal Incense Sticks
Agarbatti and incense sticks are used daily in homes, shops and places of worship across India. For GST compliance, traders and manufacturers must use the correct HSN code on invoices and returns. This guide explains the main HSN code for agarbatti, how different types such as scented and herbal sticks are classified, and the typical GST rate that applies to these products.
Agarbatti HSN Code and GST Rate
| Product type | HSN code | Typical GST rate | Description |
|---|---|---|---|
| Agarbatti and incense sticks | 33074100 | 5% | Odoriferous preparations which operate by burning, such as agarbatti and joss sticks |
| Scented and herbal agarbatti | 33074100 | 5% | Agarbatti made with fragrance oils, herbs or traditional masala blends |
| Dhoop sticks and similar incense products | 33074100 | 5% | Non-stick incense products that also burn to release fragrance |
The GST rate on agarbatti has changed in the past, so businesses should always confirm that 5% is still applicable at the time of supply. Any future change by the GST Council would need to be updated in billing and accounting systems.
What is the HSN code for agarbatti?
Under GST, agarbatti and similar incense products are generally classified under HSN 33074100. This heading covers odoriferous preparations which operate by burning, including incense sticks and joss sticks. Most small and large packs of agarbatti sold in retail shops and wholesale markets use this HSN code.
Whether the product is plain, perfumed, herbal or made with different base materials, it normally remains within the same HSN. Only if the product changes in character, such as becoming an air freshener that does not burn, might it move to a different HSN heading.
How are scented agarbattis classified under HSN?
Scented agarbattis are made by dipping unscented sticks into fragrance oils or by mixing essential oils into the base paste. Even though the ingredients change, the product is still an incense stick that releases fragrance on burning. Therefore, it continues to fall under HSN 33074100.
For GST, you do not usually need a separate HSN code for every fragrance. Rose, sandalwood, jasmine or herbal agarbattis can all use the same HSN, as long as they are incense sticks meant for burning during prayer or for fragrance.
What is the HSN code for incense sticks and herbal agarbattis?
Incense sticks, joss sticks and herbal agarbattis are all covered under the same HSN 33074100. This keeps classification simple for traders who sell many different variants. On invoices, you can describe the product clearly but still use this single HSN code.
If you sell related products like dhoop cones, hawan cups or incense powders, you should check their composition and form. Many of these also fall under the same HSN heading, but you should compare with the tariff description or take professional advice if in doubt.
How does GST apply to agarbatti products?
Most agarbatti products currently attract GST at 5%. This lower rate recognises that incense sticks are mass consumption items used in households and places of worship across the country. Suppliers charge GST on the transaction value and can claim input tax credit on their eligible purchases.
If any special exemption or concessional rate is notified for specific incense products in the future, businesses should update their tax settings. It is good practice to review GST rate notifications regularly or rely on updated tax libraries in your accounting or billing software.
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Frequently Asked Questions
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What is the HSN code for incense sticks?
The HSN code for most incense sticks, including agarbatti and joss sticks, is 33074100. This heading covers odoriferous preparations which operate by burning.
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How are herbal agarbattis classified under HSN?
Herbal agarbattis, even though they use different natural ingredients, are still incense sticks meant for burning. They are normally classified under the same HSN 33074100 as other agarbatti products.
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Can different scents or types of agarbatti affect its HSN code?
Different scents or blends do not usually change the HSN code. Whether the agarbatti is rose, sandalwood, herbal or mixed fragrance, it generally remains under HSN 33074100. Only a change in the basic nature of the product could lead to a different HSN.
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Are agarbattis used for religious ceremonies categorized separately?
No, agarbattis used for religious ceremonies are not given a separate HSN code. They are treated like other incense sticks and classified under HSN 33074100, with the same GST rate, unless a specific exemption is notified.