---
title: "HSN Code for Essential oils: Rose oil | HSN 33012938 GST Rate"
description: "Find HSN and GST Rates for 33012938 related to Essential oils: Rose oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33012938/"
---

# HSN Code 33012938: Essential oils: Rose 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 : Rose oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33012938 ?

It includes Essential oils: Rose oil

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

### How should mixed supplies be billed when Essential oils: Rose 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: Rose oil; Nil for exempt items if applicable).

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

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

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

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

### Does packaging or labelling change the GST for Essential oils: Rose 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.

## India's trade performance: HSN Code 33012938 (FY 2024-25)

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

- Exports: ₹4 Cr (−98.38% YoY) — 0.0001% of India's total exports
- Imports: ₹16 Cr (−95.74% YoY) — 0.0003% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9243 of 12657 HSN codes
- Share of Sub-Chapter 3301: 0.04% of its exports; import side 0.54%
- Rank within Sub-Chapter 3301: #50 of 79 by export value; import-side #21

### Key metrics

- Export CAGR: -7.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7021 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,155.38% in FY 2022-23
- Contribution to Sub-Ch. 3301: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33012938

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 | 5.59 | 0.0002% | — | 0.08% | 8.66 | 0.0002% | — | 0.26% | −3.07 | #5722 |
| FY 2019-20 | 4.42 | 0.0002% | −20.93% | 0.06% | 5.48 | 0.0002% | −36.72% | 0.14% | −1.06 | #6007 |
| FY 2020-21 | 5.81 | 0.0003% | +31.45% | 0.09% | 3.57 | 0.0001% | −34.85% | 0.19% | +2.24 | #5755 |
| FY 2021-22 | 4.37 | 0.0001% | −24.78% | 0.06% | 4.24 | 0.0001% | +18.77% | 0.18% | +0.13 | #6527 |
| FY 2022-23 | 54.86 | 0.0015% | +1,155.38% | 0.74% | 12.10 | 0.0002% | +185.38% | 0.47% | +42.76 | #3349 |
| FY 2023-24 | 216.87 | 0.0060% | +295.32% | 2.83% | 382.59 | 0.0068% | +3,061.90% | 11.15% | −165.72 | #1691 |
| FY 2024-25 | 3.51 | 0.0001% | −98.38% | 0.04% | 16.31 | 0.0003% | −95.74% | 0.54% | −12.80 | #7021 |

- CAGR (7-year): exports -7.46%/yr, imports 11.13%/yr (consistently Deficit)

## Key trade insights: HSN Code 33012938 export-import analysis

### Export decline: -7.46% CAGR over 7 years

India's exports under HSN Code 33012938 have declined at a compound annual rate of -7.46% over 7 fiscal years, falling from ₹5.59 Crore in FY 2018-19 to ₹3.51 Crore in FY 2024-25.

### HSN Code 33012938 ranked #7021 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33012938 ranks #7021 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #50 of 79. By trade surplus, it ranks #9243 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 33012938 exports

The strongest single-year export movement for HSN Code 33012938 was recorded in FY 2022-23, when exports surged by 1,155.38% over the prior year.

### India records a trade deficit of ₹12.80 Crore in HSN Code 33012938 goods

In FY 2024-25, India's imports of ₹16.31 Cr exceeded exports of ₹3.51 Cr, resulting in a trade deficit of ₹12.80 Crore — ranking #9243 of 12657 by surplus magnitude.

### Import growth of 11.13% CAGR signals rising demand for Essential oils: Rose oil

India's imports under HSN Code 33012938 have grown at 11.13% CAGR, reaching ₹16.31 Crore in FY 2024-25.

### HSN Code 33012938 contributes 0.04% of Sub-Chapter 3301 exports — ranked #50

Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33012938 ranks #50 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.54% share (rank #21).

## 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 |
| #50 | HSN Code 33012938: Essential oils: Rose oil (this hsn code) | ₹4 Cr |