---
title: "HSN Code for Essential oils: Sandalwood oil | HSN 33012937 GST Rate"
description: "Find HSN and GST Rates for 33012937 related to Essential oils: Sandalwood oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33012937/"
---

# HSN Code 33012937: Essential oils: Sandalwood 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 : Sandalwood oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33012937 ?

It includes Essential oils: Sandalwood oil

### Does packaging or labelling change the GST for Essential oils: Sandalwood 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 much GST applies to Essential oils: Sandalwood oil?

Under HSN 33012937, Essential oils: Sandalwood oil attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Essential oils: Sandalwood oil?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Essential oils: Sandalwood 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.

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

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

## India's trade performance: HSN Code 33012937 (FY 2024-25)

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

- Exports: ₹16 Cr (+140.76% YoY) — 0.0004% of India's total exports
- Imports: ₹130 Cr (+18.15% YoY) — 0.0021% of India's total imports
- Trade balance: −₹114 Cr (Deficit); surplus rank #10893 of 12657 HSN codes
- Share of Sub-Chapter 3301: 0.20% of its exports; import side 4.28%
- Rank within Sub-Chapter 3301: #33 of 79 by export value; import-side #7

### Key metrics

- Export CAGR: 5.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5168 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +140.76% in FY 2024-25
- Contribution to Sub-Ch. 3301: 0.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33012937

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 | 11.30 | 0.0005% | — | 0.17% | 45.46 | 0.0013% | — | 1.38% | −34.16 | #4855 |
| FY 2019-20 | 8.11 | 0.0004% | −28.23% | 0.11% | 72.40 | 0.0022% | +59.26% | 1.81% | −64.29 | #5269 |
| FY 2020-21 | 9.27 | 0.0004% | +14.30% | 0.14% | 74.48 | 0.0026% | +2.87% | 4.01% | −65.21 | #5184 |
| FY 2021-22 | 12.96 | 0.0004% | +39.81% | 0.17% | 111.82 | 0.0024% | +50.13% | 4.62% | −98.86 | #5148 |
| FY 2022-23 | 11.29 | 0.0003% | −12.89% | 0.15% | 114.97 | 0.0020% | +2.82% | 4.46% | −103.68 | #5468 |
| FY 2023-24 | 6.60 | 0.0002% | −41.54% | 0.09% | 109.68 | 0.0020% | −4.60% | 3.20% | −103.08 | #6228 |
| FY 2024-25 | 15.89 | 0.0004% | +140.76% | 0.20% | 129.59 | 0.0021% | +18.15% | 4.28% | −113.70 | #5168 |

- CAGR (7-year): exports 5.85%/yr, imports 19.08%/yr (consistently Deficit)

## Key trade insights: HSN Code 33012937 export-import analysis

### Consistent export growth: 5.85% CAGR over 7 years

India's exports under HSN Code 33012937 have grown at a compound annual rate of 5.85% over 7 fiscal years, rising from ₹11.30 Crore in FY 2018-19 to ₹15.89 Crore in FY 2024-25.

### HSN Code 33012937 ranked #5168 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33012937 ranks #5168 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #33 of 79. By trade surplus, it ranks #10893 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 33012937 exports

The strongest single-year export movement for HSN Code 33012937 was recorded in FY 2024-25, when exports surged by 140.76% over the prior year.

### India records a trade deficit of ₹113.70 Crore in HSN Code 33012937 goods

In FY 2024-25, India's imports of ₹129.59 Cr exceeded exports of ₹15.89 Cr, resulting in a trade deficit of ₹113.70 Crore — ranking #10893 of 12657 by surplus magnitude.

### Import growth of 19.08% CAGR signals rising demand for Essential oils: Sandalwood oil

India's imports under HSN Code 33012937 have grown at 19.08% CAGR, reaching ₹129.59 Crore in FY 2024-25.

### HSN Code 33012937 contributes 0.20% of Sub-Chapter 3301 exports — ranked #33

Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33012937 ranks #33 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.28% share (rank #7).

## 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 |
| #33 | HSN Code 33012937: Essential oils: Sandalwood oil (this hsn code) | ₹16 Cr |