--- title: "HSN Code for Other | Brilliantines (Spirituous) | HSN 33059020 GST Rate" description: "Find HSN and GST Rates for 33059020 related to Other | Brilliantines (Spirituous) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33059020/" --- # HSN Code 33059020: Other | Brilliantines (Spirituous) - [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 3305: Preparations for use on the hair](https://busy.in/hsn/sub-chapter-3305/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Brilliantines (spirituous) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33059020 ? It includes Other | Brilliantines (Spirituous) ### How should mixed supplies be billed when Other / Brilliantines (Spirituous) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Brilliantines (Spirituous); Nil for exempt items if applicable). ### How much GST applies to Other / Brilliantines (Spirituous)? Under HSN 33059020, Other / Brilliantines (Spirituous) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other / Brilliantines (Spirituous)? 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 Other / Brilliantines (Spirituous)? 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 / Brilliantines (Spirituous)? 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 / Brilliantines (Spirituous)? 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 33059020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹25 Cr (+12.26% YoY) — 0.0007% of India's total exports - Imports: < ₹1 Crore (−75.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹24 Cr (Surplus); surplus rank #2693 of 12657 HSN codes - Share of Sub-Chapter 3305: 1.39% of its exports; import side 0.04% - Rank within Sub-Chapter 3305: #7 of 11 by export value; import-side #11 ### Key metrics - Export CAGR: 98.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4586 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +842.25% in FY 2022-23 - Contribution to Sub-Ch. 3305: 1.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33059020 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. 3305 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3305 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.03% | Nil | 0.0000% | — | 0.00% | +0.40 | #8354 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +42.50% | 0.05% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.56 | #8094 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −47.37% | 0.03% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +0.29 | #8607 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +136.67% | 0.06% | < ₹1 Crore | 0.0000% | +700.00% | 0.02% | +0.63 | #8298 | | FY 2022-23 | 6.69 | 0.0002% | +842.25% | 0.48% | 1.17 | 0.0000% | +1,362.50% | 0.15% | +5.52 | #6135 | | FY 2023-24 | 21.94 | 0.0006% | +227.95% | 1.34% | 1.56 | 0.0000% | +33.33% | 0.19% | +20.38 | #4640 | | FY 2024-25 | 24.63 | 0.0007% | +12.26% | 1.39% | < ₹1 Crore | 0.0000% | −75.00% | 0.04% | +24.24 | #4586 | - CAGR (7-year): exports 98.72%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 33059020 export-import analysis ### Consistent export growth: 98.72% CAGR over 7 years India's exports under HSN Code 33059020 have grown at a compound annual rate of 98.72% over 7 fiscal years, rising from ₹0.40 Crore in FY 2018-19 to ₹24.63 Crore in FY 2024-25. ### HSN Code 33059020 ranked #4586 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33059020 ranks #4586 out of 12657 HSN codes by total export value. Within Sub-Chapter 3305, it ranks #7 of 11. By trade surplus, it ranks #2693 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 33059020 exports The strongest single-year export movement for HSN Code 33059020 was recorded in FY 2022-23, when exports surged by 842.25% over the prior year. ### India maintains a trade surplus of ₹24.24 Crore in HSN Code 33059020 goods In FY 2024-25, India's exports of ₹24.63 Cr exceeded imports of ₹0.39 Cr, resulting in a trade surplus of ₹24.24 Crore — ranking #2693 of 12657 by surplus magnitude. ### HSN Code 33059020 contributes 1.39% of Sub-Chapter 3305 exports — ranked #7 Among the 11 HSN codes under Sub-Chapter 3305, HSN Code 33059020 ranks #7 by export value — accounting for 1.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #11). ## Related HSN Codes in Sub-Chapter 3305 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 33059040: Hair Dyes (Natural, Herbal, Synthetic)](https://busy.in/hsn/hsn-33059040/) | ₹711 Cr | | #2 | [HSN Code 33051090: Other Shampoos](https://busy.in/hsn/hsn-33051090/) | ₹397 Cr | | #3 | [HSN Code 33059011: Other \| Hair Oil](https://busy.in/hsn/hsn-33059011/) | ₹238 Cr | | #4 | [HSN Code 33059090: Other: Essential oils](https://busy.in/hsn/hsn-33059090/) | ₹229 Cr | | #5 | [HSN Code 33059019: Other Hair Oil](https://busy.in/hsn/hsn-33059019/) | ₹88 Cr | | #6 | [HSN Code 33059030: Other: Hair cream](https://busy.in/hsn/hsn-33059030/) | ₹59 Cr | | #7 | HSN Code 33059020: Other \| Brilliantines (Spirituous) (this hsn code) | ₹25 Cr | | #8 | [HSN Code 33051010: Shampoos \| Containing Spirit](https://busy.in/hsn/hsn-33051010/) | ₹22 Cr | | #9 | [HSN Code 33053000: Hair Lacquers](https://busy.in/hsn/hsn-33053000/) | ₹2 Cr | | #10 | [HSN Code 33059050: Other: Hair fixers](https://busy.in/hsn/hsn-33059050/) | ₹1 Cr |