--- title: "HSN Code for Other | Other | Moisturising Lotion | HSN 33049930 GST Rate" description: "Find HSN and GST Rates for 33049930 related to Other | Other | Moisturising Lotion with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33049930/" --- # HSN Code 33049930: Other | Other | Moisturising Lotion - [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 3304: Beauty/makeup preparations & skin care](https://busy.in/hsn/sub-chapter-3304/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Moisturising lotion | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33049930 ? It includes Other | Other | Moisturising Lotion ### How much GST applies to Other / Other / Moisturising Lotion? Under HSN 33049930, Other / Other / Moisturising Lotion attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other / Other / Moisturising Lotion? 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 Other / Other / Moisturising Lotion is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Moisturising Lotion; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other / Other / Moisturising Lotion? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other / Other / Moisturising Lotion? 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 Other / Other / Moisturising Lotion? 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 33049930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹278 Cr (+20.74% YoY) — 0.0075% of India's total exports - Imports: ₹97 Cr (+49.92% YoY) — 0.0016% of India's total imports - Trade balance: ₹181 Cr (Surplus); surplus rank #1214 of 12657 HSN codes - Share of Sub-Chapter 3304: 7.83% of its exports; import side 2.59% - Rank within Sub-Chapter 3304: #3 of 12 by export value; import-side #6 ### Key metrics - Export CAGR: 22.24% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1516 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +62.14% in FY 2021-22 - Contribution to Sub-Ch. 3304: 7.83% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33049930 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. 3304 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3304 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 83.24 | 0.0036% | — | 6.82% | 25.47 | 0.0007% | — | 1.78% | +57.77 | #2233 | | FY 2019-20 | 91.24 | 0.0041% | +9.61% | 7.64% | 31.40 | 0.0009% | +23.28% | 2.01% | +59.84 | #2111 | | FY 2020-21 | 89.59 | 0.0042% | −1.81% | 7.92% | 38.84 | 0.0013% | +23.69% | 3.42% | +50.75 | #2193 | | FY 2021-22 | 145.26 | 0.0046% | +62.14% | 9.88% | 73.65 | 0.0016% | +89.62% | 2.95% | +71.61 | #1973 | | FY 2022-23 | 214.29 | 0.0059% | +47.52% | 7.12% | 68.00 | 0.0012% | −7.67% | 1.86% | +146.29 | #1663 | | FY 2023-24 | 230.07 | 0.0064% | +7.36% | 3.50% | 64.82 | 0.0012% | −4.68% | 0.70% | +165.25 | #1640 | | FY 2024-25 | 277.78 | 0.0075% | +20.74% | 7.83% | 97.18 | 0.0016% | +49.92% | 2.59% | +180.60 | #1516 | - CAGR (7-year): exports 22.24%/yr, imports 25.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 33049930 export-import analysis ### Consistent export growth: 22.24% CAGR over 7 years India's exports under HSN Code 33049930 have grown at a compound annual rate of 22.24% over 7 fiscal years, rising from ₹83.24 Crore in FY 2018-19 to ₹277.78 Crore in FY 2024-25. ### HSN Code 33049930 ranked #1516 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33049930 ranks #1516 out of 12657 HSN codes by total export value. Within Sub-Chapter 3304, it ranks #3 of 12. By trade surplus, it ranks #1214 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 33049930 exports The strongest single-year export movement for HSN Code 33049930 was recorded in FY 2021-22, when exports surged by 62.14% over the prior year. ### India maintains a trade surplus of ₹180.60 Crore in HSN Code 33049930 goods In FY 2024-25, India's exports of ₹277.78 Cr exceeded imports of ₹97.18 Cr, resulting in a trade surplus of ₹180.60 Crore — ranking #1214 of 12657 by surplus magnitude. ### Import growth of 25.00% CAGR signals rising demand for Other | Other | Moisturising Lotion India's imports under HSN Code 33049930 have grown at 25.00% CAGR, reaching ₹97.18 Crore in FY 2024-25. ### HSN Code 33049930 contributes 7.83% of Sub-Chapter 3304 exports — ranked #3 Among the 12 HSN codes under Sub-Chapter 3304, HSN Code 33049930 ranks #3 by export value — accounting for 7.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.59% share (rank #6). ## Related HSN Codes in Sub-Chapter 3304 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 33049990: Other make-up preparations products](https://busy.in/hsn/hsn-33049990/) | ₹2,501 Cr | | #2 | [HSN Code 33049910: Face Creams](https://busy.in/hsn/hsn-33049910/) | ₹474 Cr | | #3 | HSN Code 33049930: Other \| Other \| Moisturising Lotion (this hsn code) | ₹278 Cr | | #4 | [HSN Code 33049120: Talcum powders](https://busy.in/hsn/hsn-33049120/) | ₹99 Cr | | #5 | [HSN Code 33041000: Lip Make-Up Preparations](https://busy.in/hsn/hsn-33041000/) | ₹59 Cr | | #6 | [HSN Code 33049940: Sindur, bindi, kumk](https://busy.in/hsn/hsn-33049940/) | ₹32 Cr | | #7 | [HSN Code 33042000: Kajal preparations](https://busy.in/hsn/hsn-33042000/) | ₹28 Cr | | #8 | [HSN Code 33043000: Manicure Or Pedicure Preparations](https://busy.in/hsn/hsn-33043000/) | ₹25 Cr | | #9 | [HSN Code 33049190: Compressed powders, other](https://busy.in/hsn/hsn-33049190/) | ₹22 Cr | | #10 | [HSN Code 33049110: Face powders](https://busy.in/hsn/hsn-33049110/) | ₹13 Cr |