--- title: "HSN Code for Non-Spirit Perfumes | HSN 33030040 GST Rate" description: "Find HSN and GST Rates for 33030040 related to Non-Spirit Perfumes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33030040/" --- # HSN Code 33030040: Non-Spirit Perfumes - [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 3303: Perfumes & toilet waters](https://busy.in/hsn/sub-chapter-3303/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Perfumes and toilet waters : Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33030040 ? It includes Non-Spirit Perfumes ### Any common misclassification issue with 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. ### Can we claim ITC on inputs used to trade Non-Spirit Perfumes? 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 Non-Spirit Perfumes? Under HSN 33030040, Non-Spirit Perfumes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Non-Spirit Perfumes is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Non-Spirit Perfumes? 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. ### Does packaging or labelling change the GST for Non-Spirit Perfumes? 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 33030040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹175 Cr (+23.08% YoY) — 0.0048% of India's total exports - Imports: ₹41 Cr (+517.84% YoY) — 0.0007% of India's total imports - Trade balance: ₹135 Cr (Surplus); surplus rank #1395 of 12657 HSN codes - Share of Sub-Chapter 3303: 8.45% of its exports; import side 2.66% - Rank within Sub-Chapter 3303: #3 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: 13.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1981 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.70% in FY 2022-23 - Contribution to Sub-Ch. 3303: 8.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33030040 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. 3303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3303 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 83.79 | 0.0037% | — | 8.02% | 21.83 | 0.0006% | — | 3.04% | +61.96 | #2227 | | FY 2019-20 | 96.38 | 0.0044% | +15.03% | 8.32% | 2.85 | 0.0001% | −86.94% | 0.38% | +93.53 | #2056 | | FY 2020-21 | 83.95 | 0.0039% | −12.90% | 9.92% | 5.25 | 0.0002% | +84.21% | 1.77% | +78.70 | #2263 | | FY 2021-22 | 104.81 | 0.0033% | +24.85% | 10.46% | 3.79 | 0.0001% | −27.81% | 0.67% | +101.02 | #2351 | | FY 2022-23 | 133.84 | 0.0037% | +27.70% | 8.02% | 3.24 | 0.0001% | −14.51% | 0.19% | +130.60 | #2183 | | FY 2023-24 | 142.29 | 0.0039% | +6.31% | 7.20% | 6.56 | 0.0001% | +102.47% | 0.51% | +135.73 | #2166 | | FY 2024-25 | 175.13 | 0.0048% | +23.08% | 8.45% | 40.53 | 0.0007% | +517.84% | 2.66% | +134.60 | #1981 | - CAGR (7-year): exports 13.07%/yr, imports 10.86%/yr (consistently Surplus) ## Key trade insights: HSN Code 33030040 export-import analysis ### Consistent export growth: 13.07% CAGR over 7 years India's exports under HSN Code 33030040 have grown at a compound annual rate of 13.07% over 7 fiscal years, rising from ₹83.79 Crore in FY 2018-19 to ₹175.13 Crore in FY 2024-25. ### HSN Code 33030040 ranked #1981 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33030040 ranks #1981 out of 12657 HSN codes by total export value. Within Sub-Chapter 3303, it ranks #3 of 7. By trade surplus, it ranks #1395 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 33030040 exports The strongest single-year export movement for HSN Code 33030040 was recorded in FY 2022-23, when exports surged by 27.70% over the prior year. ### India maintains a trade surplus of ₹134.60 Crore in HSN Code 33030040 goods In FY 2024-25, India's exports of ₹175.13 Cr exceeded imports of ₹40.53 Cr, resulting in a trade surplus of ₹134.60 Crore — ranking #1395 of 12657 by surplus magnitude. ### Import growth of 10.86% CAGR signals rising demand for Non-Spirit Perfumes India's imports under HSN Code 33030040 have grown at 10.86% CAGR, reaching ₹40.53 Crore in FY 2024-25. ### HSN Code 33030040 contributes 8.45% of Sub-Chapter 3303 exports — ranked #3 Among the 7 HSN codes under Sub-Chapter 3303, HSN Code 33030040 ranks #3 by export value — accounting for 8.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.66% share (rank #4). ## Related HSN Codes in Sub-Chapter 3303 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 33030090: Other Perfumes And Toilet Waters](https://busy.in/hsn/hsn-33030090/) | ₹1,163 Cr | | #2 | [HSN Code 33030050: Perfumes containing spirit](https://busy.in/hsn/hsn-33030050/) | ₹475 Cr | | #3 | HSN Code 33030040: Non-Spirit Perfumes (this hsn code) | ₹175 Cr | | #4 | [HSN Code 33030010: Perfumes and toilet waters : Eau-de-cologne](https://busy.in/hsn/hsn-33030010/) | ₹128 Cr | | #5 | [HSN Code 33030060: Other Spirituous Toilet Preparations](https://busy.in/hsn/hsn-33030060/) | ₹88 Cr | | #6 | [HSN Code 33030030: Paper For Security Printing, Stamp Paper](https://busy.in/hsn/hsn-33030030/) | ₹28 Cr | | #7 | [HSN Code 33030020: Rose Water Perfumes And Toilet Waters](https://busy.in/hsn/hsn-33030020/) | ₹14 Cr |