Cosmetic HSN Code for GST Filing
Cosmetic and beauty products are used every day by households, salons and retail shops. Under GST it is important to know the correct cosmetic HSN code so that invoices are made correctly and tax is paid at the right rate.
This guide explains the main HSN codes for cosmetics and beauty products, how GST applies on them and how traders, distributors and shop owners can use these codes while filing returns.
What is the HSN Code for Cosmetics and Beauty Products?
Cosmetics and beauty products mainly fall in Chapter 33 of the customs tariff which is used for HSN under GST. Different product families like makeup, skin care, hair care and fragrances are grouped under separate four digit and eight digit HSN codes.
| HSN Code | Product Name | Product Description | GST Rate |
|---|---|---|---|
| 3304 | Make up preparations | Lipstick, compact, foundation, nail polish and similar cosmetic preparations | 18% |
| 3305 | Hair care products | Shampoo, hair oil, hair cream, hair spray and similar products | 18% |
| 3307 | Personal care and grooming items | Shaving cream, after shave, deodorants, room fresheners and similar items | 18% |
| 3303 | Perfumes and toilet waters | Perfumes and toilet waters for personal use | 18% |
| 3401 | Beauty and toilet soaps | Skin care soaps and cleansing bars used for personal care | 18% |
How Does GST Apply to Cosmetics and Beauty Products?
Most cosmetic and beauty products are taxed at the standard GST slab of 18%. This rate generally applies to makeup, skin care, hair care, fragrances and similar products used for personal grooming. If a product is supplied as part of a combo or kit the same rate is normally applied to the complete pack.
In some cases the effective GST rate may depend on how the product is marketed and its composition. For example medicated preparations used mainly as medicines and not as cosmetics may fall under a different HSN related to pharmaceuticals with lower GST. In such borderline cases businesses should study the label, usage and relevant notifications before deciding the HSN code.
Why Are Cosmetics and Beauty Products Classified Separately Under HSN Code?
Cosmetics cover a very wide range of products from simple soaps to specialised make up and salon items. Separate HSN codes help the government track imports, domestic production and tax collection for each product family. For businesses correct classification reduces the risk of disputes during audit.
Using the right cosmetic HSN code also gives clarity on input tax credit. When purchase invoices and sales invoices carry matching HSN codes it becomes easier to reconcile GST returns and respond to any notice from the department.
How to Classify Cosmetics and Beauty Products for GST Filing?
To classify a cosmetic or beauty product first check whether it is mainly used for cleansing, beautifying, perfuming or improving appearance. Then identify the closest heading under Chapter 33 which covers that type of product. Always read the section notes and chapter notes before final selection.
Businesses should keep a simple internal list of common products with their HSN codes. While making invoices in accounting software choose the correct item and ensure that the cosmetic HSN code and GST rate are printed clearly on the bill and picked correctly in GSTR filing.
Conclusion
Cosmetic HSN codes mainly fall in Chapter 33 and most items attract 18% GST. Correct classification between makeup, skin care, hair care, perfumes and personal care gives clarity on the applicable GST rate and input tax credit eligibility. When traders and retailers use the right cosmetic HSN code in every invoice they reduce mistakes, avoid penalties and stay compliant with GST rules.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
-
What is the HSN code for cosmetics?
Cosmetics mainly fall under Chapter 33, for example 3304 for make up, 3305 for hair care, 3303 for perfumes and 3307 for other personal care items. The exact code depends on the nature and use of the product.
-
How does the GST rate apply to cosmetics and beauty products?
Most cosmetic and beauty products attract 18% GST. This rate generally covers make up, skin care, hair care, deodorants, perfumes and similar beauty items unless a specific notification provides a different rate.
-
Are cosmetic products classified separately from beauty products for GST?
Yes. Within Chapter 33 different headings cover makeup, skin care, hair care, oral care and perfumes. All are cosmetic or beauty products but they are grouped under separate HSN codes based on their use and composition.
-
How do I file cosmetic products HSN code correctly in GST returns?
Use the correct HSN code in every sales invoice and ensure that the same code is configured in your accounting software. While filing GSTR returns cross check that outward supplies of cosmetics are reported with the correct HSN summary and GST rate.
-
What is the GST rate for cosmetic and beauty product categories?
The standard GST rate for most cosmetic and beauty products is 18%. Medicated preparations that work mainly as medicines rather than cosmetics may be taxed at a lower rate based on specific GST notifications.