---
title: "HSN Code for Essential oils: Garlic oil | HSN 33012947 GST Rate"
description: "Find HSN and GST Rates for 33012947 related to Essential oils: Garlic oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33012947/"
---

# HSN Code 33012947: Essential oils: Garlic 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 : Garlic oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33012947 ?

It includes Essential oils: Garlic oil

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

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

Under HSN 33012947, Essential oils: Garlic oil attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

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

### Do e‑way bill and e‑invoice apply for Essential oils: Garlic 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 33012947 (FY 2024-25)

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

- Exports: ₹37 Cr (+16.99% YoY) — 0.0010% of India's total exports
- Imports: ₹10 Cr (+34.69% YoY) — 0.0002% of India's total imports
- Trade balance: ₹27 Cr (Surplus); surplus rank #2606 of 12657 HSN codes
- Share of Sub-Chapter 3301: 0.48% of its exports; import side 0.34%
- Rank within Sub-Chapter 3301: #22 of 79 by export value; import-side #27

### Key metrics

- Export CAGR: 3.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4009 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +29.84% in FY 2021-22
- Contribution to Sub-Ch. 3301: 0.48% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33012947

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 | 30.14 | 0.0013% | — | 0.45% | 6.36 | 0.0002% | — | 0.19% | +23.78 | #3570 |
| FY 2019-20 | 28.31 | 0.0013% | −6.07% | 0.37% | 6.73 | 0.0002% | +5.82% | 0.17% | +21.58 | #3667 |
| FY 2020-21 | 27.38 | 0.0013% | −3.29% | 0.42% | 9.01 | 0.0003% | +33.88% | 0.48% | +18.37 | #3782 |
| FY 2021-22 | 35.55 | 0.0011% | +29.84% | 0.46% | 11.89 | 0.0003% | +31.96% | 0.49% | +23.66 | #3833 |
| FY 2022-23 | 29.95 | 0.0008% | −15.75% | 0.40% | 14.20 | 0.0002% | +19.43% | 0.55% | +15.75 | #4174 |
| FY 2023-24 | 32.01 | 0.0009% | +6.88% | 0.42% | 7.64 | 0.0001% | −46.20% | 0.22% | +24.37 | #4152 |
| FY 2024-25 | 37.45 | 0.0010% | +16.99% | 0.48% | 10.29 | 0.0002% | +34.69% | 0.34% | +27.16 | #4009 |

- CAGR (7-year): exports 3.69%/yr, imports 8.35%/yr (consistently Surplus)

## Key trade insights: HSN Code 33012947 export-import analysis

### Consistent export growth: 3.69% CAGR over 7 years

India's exports under HSN Code 33012947 have grown at a compound annual rate of 3.69% over 7 fiscal years, rising from ₹30.14 Crore in FY 2018-19 to ₹37.45 Crore in FY 2024-25.

### HSN Code 33012947 ranked #4009 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33012947 ranks #4009 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #22 of 79. By trade surplus, it ranks #2606 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 33012947 exports

The strongest single-year export movement for HSN Code 33012947 was recorded in FY 2021-22, when exports surged by 29.84% over the prior year.

### India maintains a trade surplus of ₹27.16 Crore in HSN Code 33012947 goods

In FY 2024-25, India's exports of ₹37.45 Cr exceeded imports of ₹10.29 Cr, resulting in a trade surplus of ₹27.16 Crore — ranking #2606 of 12657 by surplus magnitude.

### Import growth of 8.35% CAGR signals stable import dependency for Essential oils: Garlic oil

India's imports under HSN Code 33012947 have grown at 8.35% CAGR, reaching ₹10.29 Crore in FY 2024-25.

### HSN Code 33012947 contributes 0.48% of Sub-Chapter 3301 exports — ranked #22

Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33012947 ranks #22 by export value — accounting for 0.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.34% share (rank #27).

## 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 |
| #22 | HSN Code 33012947: Essential oils: Garlic oil (this hsn code) | ₹37 Cr |