What products are classified under HSN 33030040 ?
It includes Non-Spirit Perfumes
HSN Code 33030040 represents Non-Spirit Perfumes under GST classification. This code helps businesses identify Non-Spirit Perfumes correctly for billing, taxation, and trade. With HSN Code 33030040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-Spirit Perfumes.
HSN Code 33030040 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 33 | Essential oils and resinoids, perfumery, cosmetic or toilet preparations | 3303 | Perfumes and toilet waters | Perfumes and toilet waters : Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) | 9% | 9% | 18% | 0% |
Description of goods
Perfumes and toilet waters : Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates)
Chapter
33 – Essential oils and resinoids, perfumery, cosmetic or toilet preparations
Sub Chapter
3303 – Perfumes and toilet waters
Non-Spirit Perfumes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Perfumes and toilet waters : Eau-de-cologne | |
| Perfumes and toilet waters : Rose water | |
| Perfumes and toilet waters : Keora water | |
| Perfumes and toilet waters : Perfumes containing spirit | |
| Perfumes and toilet waters : Spirituous toilet preparations not elsewhere specified or included | |
| Perfumes and toilet waters : Other |
Perfumes and toilet waters : Eau-de-cologne
Perfumes and toilet waters : Rose water
Perfumes and toilet waters : Keora water
Perfumes and toilet waters : Perfumes containing spirit
Perfumes and toilet waters : Spirituous toilet preparations not elsewhere specified or included
Perfumes and toilet waters : Other
It includes Non-Spirit Perfumes
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 33030040, Non-Spirit Perfumes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Spirit Perfumes; Nil for exempt items if applicable).
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.