---
title: "HSN Code for Essential oils: Other | HSN 33012990 GST Rate"
description: "Find HSN and GST Rates for 33012990 related to Essential oils: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33012990/"
---

# HSN Code 33012990: Essential oils: Other

- [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 of citrus fruit : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 33012990 ?

It includes Essential oils: Other

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

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

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

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

### Any common misclassification issue with Essential oils: Other?

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: Other?

Under HSN 33012990, Essential oils: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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 33012990 (FY 2024-25)

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

- Exports: ₹523 Cr (+26.33% YoY) — 0.0142% of India's total exports
- Imports: ₹233 Cr (+14.18% YoY) — 0.0038% of India's total imports
- Trade balance: ₹290 Cr (Surplus); surplus rank #931 of 12657 HSN codes
- Share of Sub-Chapter 3301: 6.65% of its exports; import side 7.70%
- Rank within Sub-Chapter 3301: #7 of 79 by export value; import-side #4

### Key metrics

- Export CAGR: 11.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #980 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +26.33% in FY 2024-25
- Contribution to Sub-Ch. 3301: 6.65% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33012990

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 | 279.61 | 0.0122% | — | 4.14% | 192.99 | 0.0054% | — | 5.87% | +86.62 | #1036 |
| FY 2019-20 | 313.34 | 0.0142% | +12.06% | 4.13% | 191.60 | 0.0057% | −0.72% | 4.80% | +121.74 | #951 |
| FY 2020-21 | 328.78 | 0.0153% | +4.93% | 5.06% | 190.27 | 0.0065% | −0.69% | 10.24% | +138.51 | #946 |
| FY 2021-22 | 342.40 | 0.0109% | +4.14% | 4.43% | 172.76 | 0.0038% | −9.20% | 7.14% | +169.64 | #1168 |
| FY 2022-23 | 351.34 | 0.0097% | +2.61% | 4.72% | 189.45 | 0.0033% | +9.66% | 7.35% | +161.89 | #1195 |
| FY 2023-24 | 414.27 | 0.0114% | +17.91% | 5.41% | 204.28 | 0.0036% | +7.83% | 5.95% | +209.99 | #1121 |
| FY 2024-25 | 523.33 | 0.0142% | +26.33% | 6.65% | 233.25 | 0.0038% | +14.18% | 7.70% | +290.08 | #980 |

- CAGR (7-year): exports 11.01%/yr, imports 3.21%/yr (consistently Surplus)

## Key trade insights: HSN Code 33012990 export-import analysis

### Consistent export growth: 11.01% CAGR over 7 years

India's exports under HSN Code 33012990 have grown at a compound annual rate of 11.01% over 7 fiscal years, rising from ₹279.61 Crore in FY 2018-19 to ₹523.33 Crore in FY 2024-25.

### HSN Code 33012990 ranked #980 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33012990 ranks #980 out of 12657 HSN codes by total export value. Within Sub-Chapter 3301, it ranks #7 of 79. By trade surplus, it ranks #931 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 33012990 exports

The strongest single-year export movement for HSN Code 33012990 was recorded in FY 2024-25, when exports surged by 26.33% over the prior year.

### India maintains a trade surplus of ₹290.08 Crore in HSN Code 33012990 goods

In FY 2024-25, India's exports of ₹523.33 Cr exceeded imports of ₹233.25 Cr, resulting in a trade surplus of ₹290.08 Crore — ranking #931 of 12657 by surplus magnitude.

### Import growth of 3.21% CAGR signals stable import dependency for Essential oils: Other

India's imports under HSN Code 33012990 have grown at 3.21% CAGR, reaching ₹233.25 Crore in FY 2024-25.

### HSN Code 33012990 contributes 6.65% of Sub-Chapter 3301 exports — ranked #7

Among the 79 HSN codes under Sub-Chapter 3301, HSN Code 33012990 ranks #7 by export value — accounting for 6.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.70% share (rank #4).

## 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 (this hsn code) | ₹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 |