--- title: "HSN Code for Perfumes containing spirit | HSN 33030050 GST Rate" description: "Find HSN and GST Rates for 33030050 related to Perfumes containing spirit with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33030050/" --- # HSN Code 33030050: Perfumes containing spirit - [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 containing spirit | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33030050 ? It includes Perfumes containing spirit ### Do e‑way bill and e‑invoice apply for Perfumes containing spirit? 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 Perfumes containing spirit? 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. ### Any common misclassification issue with Perfumes containing spirit? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Perfumes containing spirit is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Perfumes containing spirit; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Perfumes containing spirit? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 33030050 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹475 Cr (−7.36% YoY) — 0.0129% of India's total exports - Imports: ₹71 Cr (−5.50% YoY) — 0.0012% of India's total imports - Trade balance: ₹404 Cr (Surplus); surplus rank #748 of 12657 HSN codes - Share of Sub-Chapter 3303: 22.94% of its exports; import side 4.68% - Rank within Sub-Chapter 3303: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: -0.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1053 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.19% in FY 2022-23 - Contribution to Sub-Ch. 3303: 22.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33030050 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 | 494.52 | 0.0216% | — | 47.31% | 9.55 | 0.0003% | — | 1.33% | +484.97 | #661 | | FY 2019-20 | 611.08 | 0.0278% | +23.57% | 52.75% | 31.75 | 0.0009% | +232.46% | 4.24% | +579.33 | #539 | | FY 2020-21 | 414.87 | 0.0193% | −32.11% | 49.05% | 15.86 | 0.0005% | −50.05% | 5.35% | +399.01 | #807 | | FY 2021-22 | 443.11 | 0.0141% | +6.81% | 44.23% | 28.35 | 0.0006% | +78.75% | 5.04% | +414.76 | #947 | | FY 2022-23 | 559.15 | 0.0154% | +26.19% | 33.51% | 54.43 | 0.0009% | +91.99% | 3.13% | +504.72 | #848 | | FY 2023-24 | 513.14 | 0.0142% | −8.23% | 25.96% | 75.52 | 0.0013% | +38.75% | 5.86% | +437.62 | #937 | | FY 2024-25 | 475.38 | 0.0129% | −7.36% | 22.94% | 71.37 | 0.0012% | −5.50% | 4.68% | +404.01 | #1053 | - CAGR (7-year): exports -0.66%/yr, imports 39.83%/yr (consistently Surplus) ## Key trade insights: HSN Code 33030050 export-import analysis ### Export decline: -0.66% CAGR over 7 years India's exports under HSN Code 33030050 have declined at a compound annual rate of -0.66% over 7 fiscal years, falling from ₹494.52 Crore in FY 2018-19 to ₹475.38 Crore in FY 2024-25. ### HSN Code 33030050 ranked #1053 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33030050 ranks #1053 out of 12657 HSN codes by total export value. Within Sub-Chapter 3303, it ranks #2 of 7. By trade surplus, it ranks #748 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 33030050 exports The strongest single-year export movement for HSN Code 33030050 was recorded in FY 2022-23, when exports surged by 26.19% over the prior year. ### India maintains a trade surplus of ₹404.01 Crore in HSN Code 33030050 goods In FY 2024-25, India's exports of ₹475.38 Cr exceeded imports of ₹71.37 Cr, resulting in a trade surplus of ₹404.01 Crore — ranking #748 of 12657 by surplus magnitude. ### Import growth of 39.83% CAGR signals rising demand for Perfumes containing spirit India's imports under HSN Code 33030050 have grown at 39.83% CAGR, reaching ₹71.37 Crore in FY 2024-25. ### HSN Code 33030050 contributes 22.94% of Sub-Chapter 3303 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 3303, HSN Code 33030050 ranks #2 by export value — accounting for 22.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.68% share (rank #3). ## 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 (this hsn code) | ₹475 Cr | | #3 | [HSN Code 33030040: Non-Spirit Perfumes](https://busy.in/hsn/hsn-33030040/) | ₹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 |