---
title: "HSN Code for Essential oils: Lemongrass oil | HSN 33012942 GST Rate"
description: "Find HSN and GST Rates for 33012942 related to Essential oils: Lemongrass oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33012942/"
---

# HSN Code 33012942: Essential oils: Lemongrass 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 : Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil : – Lemon grass oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33012942 ?

It includes Essential oils: Lemongrass oil

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

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

### Do e‑way bill and e‑invoice apply for Essential oils: Lemongrass 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: Lemongrass 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: Lemongrass oil; Nil for exempt items if applicable).

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

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

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

Under HSN 33012942, Essential oils: Lemongrass 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: Lemongrass 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 33012942 (FY 2024-25)

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

- Exports: ₹72 Cr (−1.59% YoY) — 0.0020% of India's total exports
- Imports: ₹20 Cr (+29.13% YoY) — 0.0003% of India's total imports
- Trade balance: ₹52 Cr (Surplus); surplus rank #2118 of 12657 HSN codes
- Share of Sub-Chapter 3301: 0.92% of its exports; import side 0.67%
- Rank within Sub-Chapter 3301: #14 of 79 by export value; import-side #17

### Key metrics

- Export CAGR: -0.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3099 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.03% in FY 2020-21
- Contribution to Sub-Ch. 3301: 0.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33012942

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 | 75.71 | 0.0033% | — | 1.12% | < ₹1 Crore | 0.0000% | — | 0.00% | +75.57 | #2331 |
| FY 2019-20 | 49.93 | 0.0023% | −34.05% | 0.66% | < ₹1 Crore | 0.0000% | +407.14% | 0.02% | +49.22 | #2874 |
| FY 2020-21 | 81.90 | 0.0038% | +64.03% | 1.26% | < ₹1 Crore | 0.0000% | −70.42% | 0.01% | +81.69 | #2299 |
| FY 2021-22 | 102.61 | 0.0033% | +25.29% | 1.33% | < ₹1 Crore | 0.0000% | +266.67% | 0.03% | +101.84 | #2374 |
| FY 2022-23 | 75.35 | 0.0021% | −26.57% | 1.01% | 5.06 | 0.0001% | +557.14% | 0.20% | +70.29 | #2936 |
| FY 2023-24 | 73.58 | 0.0020% | −2.35% | 0.96% | 15.69 | 0.0003% | +210.08% | 0.46% | +57.89 | #2995 |
| FY 2024-25 | 72.41 | 0.0020% | −1.59% | 0.92% | 20.26 | 0.0003% | +29.13% | 0.67% | +52.15 | #3099 |

- CAGR (7-year): exports -0.74%/yr, imports 129.13%/yr (consistently Surplus)

## Key trade insights: HSN Code 33012942 export-import analysis

### Export decline: -0.74% CAGR over 7 years

India's exports under HSN Code 33012942 have declined at a compound annual rate of -0.74% over 7 fiscal years, falling from ₹75.71 Crore in FY 2018-19 to ₹72.41 Crore in FY 2024-25.

### HSN Code 33012942 ranked #3099 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33012942 ranks #3099 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #14 of 79. By trade surplus, it ranks #2118 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 33012942 exports

The strongest single-year export movement for HSN Code 33012942 was recorded in FY 2020-21, when exports surged by 64.03% over the prior year.

### India maintains a trade surplus of ₹52.15 Crore in HSN Code 33012942 goods

In FY 2024-25, India's exports of ₹72.41 Cr exceeded imports of ₹20.26 Cr, resulting in a trade surplus of ₹52.15 Crore — ranking #2118 of 12657 by surplus magnitude.

### Import growth of 129.13% CAGR signals rising demand for Essential oils: Lemongrass oil

India's imports under HSN Code 33012942 have grown at 129.13% CAGR, reaching ₹20.26 Crore in FY 2024-25.

### HSN Code 33012942 contributes 0.92% of Sub-Chapter 3301 exports — ranked #14

Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33012942 ranks #14 by export value — accounting for 0.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.67% share (rank #17).

## 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 |
| #14 | HSN Code 33012942: Essential oils: Lemongrass oil (this hsn code) | ₹72 Cr |