---
title: "HSN Code for Essential oils: Pepper oil | HSN 33012935 GST Rate"
description: "Find HSN and GST Rates for 33012935 related to Essential oils: Pepper oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33012935/"
---

# HSN Code 33012935: Essential oils: Pepper oil

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 33: Essential Oils, Resinoids and Perfumery; Cosmetic or Toilet Preparations](https://busy.in/hsn/chapter-33/)
- [Sub-chapter 3301: Essential oils: concretes & absolutes](https://busy.in/hsn/sub-chapter-3301/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Essential oils other than those of citrus fruit : Other : Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil : Pepper oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33012935 ?

It includes Essential oils: Pepper oil

### Can we claim ITC on inputs used to trade Essential oils: Pepper oil?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Essential oils: Pepper oil?

Under HSN 33012935, Essential oils: Pepper oil attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Essential oils: Pepper oil?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Essential oils: Pepper oil is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Essential oils: Pepper oil; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Essential oils: Pepper oil?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 33012935 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹64 Cr (+93.85% YoY) — 0.0017% of India's total exports
- Imports: ₹11 Cr (+207.87% YoY) — 0.0002% of India's total imports
- Trade balance: ₹53 Cr (Surplus); surplus rank #2096 of 12657 HSN codes
- Share of Sub-Chapter 3301: 0.81% of its exports; import side 0.35%
- Rank within Sub-Chapter 3301: #17 of 79 by export value; import-side #26

### Key metrics

- Export CAGR: 10.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3277 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +93.85% in FY 2024-25
- Contribution to Sub-Ch. 3301: 0.81% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33012935

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3301 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3301 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 35.36 | 0.0015% | — | 0.52% | 4.54 | 0.0001% | — | 0.14% | +30.82 | #3359 |
| FY 2019-20 | 31.29 | 0.0014% | −11.51% | 0.41% | 3.72 | 0.0001% | −18.06% | 0.09% | +27.57 | #3542 |
| FY 2020-21 | 31.78 | 0.0015% | +1.57% | 0.49% | 2.17 | 0.0001% | −41.67% | 0.12% | +29.61 | #3573 |
| FY 2021-22 | 43.08 | 0.0014% | +35.56% | 0.56% | 6.03 | 0.0001% | +177.88% | 0.25% | +37.05 | #3571 |
| FY 2022-23 | 39.38 | 0.0011% | −8.59% | 0.53% | 7.79 | 0.0001% | +29.19% | 0.30% | +31.59 | #3799 |
| FY 2023-24 | 33.03 | 0.0009% | −16.12% | 0.43% | 3.43 | 0.0001% | −55.97% | 0.10% | +29.60 | #4107 |
| FY 2024-25 | 64.03 | 0.0017% | +93.85% | 0.81% | 10.56 | 0.0002% | +207.87% | 0.35% | +53.47 | #3277 |

- CAGR (7-year): exports 10.40%/yr, imports 15.11%/yr (consistently Surplus)

## Key trade insights: HSN Code 33012935 export-import analysis

### Consistent export growth: 10.40% CAGR over 7 years

India's exports under HSN Code 33012935 have grown at a compound annual rate of 10.40% over 7 fiscal years, rising from ₹35.36 Crore in FY 2018-19 to ₹64.03 Crore in FY 2024-25.

### HSN Code 33012935 ranked #3277 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33012935 ranks #3277 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #17 of 79. By trade surplus, it ranks #2096 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 33012935 exports

The strongest single-year export movement for HSN Code 33012935 was recorded in FY 2024-25, when exports surged by 93.85% over the prior year.

### India maintains a trade surplus of ₹53.47 Crore in HSN Code 33012935 goods

In FY 2024-25, India's exports of ₹64.03 Cr exceeded imports of ₹10.56 Cr, resulting in a trade surplus of ₹53.47 Crore — ranking #2096 of 12657 by surplus magnitude.

### Import growth of 15.11% CAGR signals rising demand for Essential oils: Pepper oil

India's imports under HSN Code 33012935 have grown at 15.11% CAGR, reaching ₹10.56 Crore in FY 2024-25.

### HSN Code 33012935 contributes 0.81% of Sub-Chapter 3301 exports — ranked #17

Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33012935 ranks #17 by export value — accounting for 0.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.35% share (rank #26).

## Related HSN Codes in Sub-Chapter 3301

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 33019022: Capsicum Oleoresins](https://busy.in/hsn/hsn-33019022/) | ₹1,286 Cr |
| #2 | [HSN Code 33012590: Essential oils: Other](https://busy.in/hsn/hsn-33012590/) | ₹1,182 Cr |
| #3 | [HSN Code 33019014: Turmeric Oleoresins](https://busy.in/hsn/hsn-33019014/) | ₹965 Cr |
| #4 | [HSN Code 33019029: Other Spice Oleoresins](https://busy.in/hsn/hsn-33019029/) | ₹951 Cr |
| #5 | [HSN Code 33012400: Jasmine, Peppermint, and Menthol Oils](https://busy.in/hsn/hsn-33012400/) | ₹565 Cr |
| #6 | [HSN Code 33019013: Essential Oils and Resinoids](https://busy.in/hsn/hsn-33019013/) | ₹533 Cr |
| #7 | [HSN Code 33012990: Essential oils: Other](https://busy.in/hsn/hsn-33012990/) | ₹523 Cr |
| #8 | [HSN Code 33019090: Essential oils & derivatives \| Other](https://busy.in/hsn/hsn-33019090/) | ₹289 Cr |
| #9 | [HSN Code 33019033: Ambrettolide Essence](https://busy.in/hsn/hsn-33019033/) | ₹166 Cr |
| #10 | [HSN Code 33012510: Essential oils: Spearmint oil](https://busy.in/hsn/hsn-33012510/) | ₹166 Cr |
| #17 | HSN Code 33012935: Essential oils: Pepper oil (this hsn code) | ₹64 Cr |