--- title: "HSN Code for Other: Essential oils | HSN 33059090 GST Rate" description: "Find HSN and GST Rates for 33059090 related to Other: Essential oils with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33059090/" --- # HSN Code 33059090: Other: Essential oils - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33059090 ? It includes Other: Essential oils ### Any common misclassification issue with Other: Essential oils? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other: Essential oils? 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. ### Can we claim ITC on inputs used to trade Other: Essential oils? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other: Essential oils is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other: Essential oils; Nil for exempt items if applicable). ### How much GST applies to Other: Essential oils? Under HSN 33059090, Other: Essential oils attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other: Essential oils? 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. ## India's trade performance: HSN Code 33059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹229 Cr (+21.50% YoY) — 0.0062% of India's total exports - Imports: ₹458 Cr (+12.68% YoY) — 0.0075% of India's total imports - Trade balance: −₹230 Cr (Deficit); surplus rank #11410 of 12657 HSN codes - Share of Sub-Chapter 3305: 12.91% of its exports; import side 52.10% - Rank within Sub-Chapter 3305: #4 of 11 by export value; import-side #1 ### Key metrics - Export CAGR: 8.52% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1699 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +29.67% in FY 2022-23 - Contribution to Sub-Ch. 3305: 12.91% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33059090 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 | 140.06 | 0.0061% | — | 11.79% | 225.28 | 0.0063% | — | 49.78% | −85.22 | #1657 | | FY 2019-20 | 129.64 | 0.0059% | −7.44% | 11.37% | 259.34 | 0.0077% | +15.12% | 57.71% | −129.70 | #1724 | | FY 2020-21 | 117.96 | 0.0055% | −9.01% | 10.24% | 132.64 | 0.0046% | −48.85% | 46.31% | −14.68 | #1905 | | FY 2021-22 | 151.78 | 0.0048% | +28.67% | 12.19% | 279.15 | 0.0061% | +110.46% | 53.24% | −127.37 | #1929 | | FY 2022-23 | 196.82 | 0.0054% | +29.67% | 14.27% | 412.27 | 0.0072% | +47.69% | 52.11% | −215.45 | #1757 | | FY 2023-24 | 188.26 | 0.0052% | −4.35% | 11.48% | 406.72 | 0.0072% | −1.35% | 50.66% | −218.46 | #1838 | | FY 2024-25 | 228.74 | 0.0062% | +21.50% | 12.91% | 458.29 | 0.0075% | +12.68% | 52.10% | −229.55 | #1699 | - CAGR (7-year): exports 8.52%/yr, imports 12.56%/yr (consistently Deficit) ## Key trade insights: HSN Code 33059090 export-import analysis ### Consistent export growth: 8.52% CAGR over 7 years India's exports under HSN Code 33059090 have grown at a compound annual rate of 8.52% over 7 fiscal years, rising from ₹140.06 Crore in FY 2018-19 to ₹228.74 Crore in FY 2024-25. ### HSN Code 33059090 ranked #1699 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33059090 ranks #1699 out of 12657 HSN codes by total export value. Within Sub-Chapter 3305, it ranks #4 of 11. By trade surplus, it ranks #11410 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 33059090 exports The strongest single-year export movement for HSN Code 33059090 was recorded in FY 2022-23, when exports surged by 29.67% over the prior year. ### India records a trade deficit of ₹229.55 Crore in HSN Code 33059090 goods In FY 2024-25, India's imports of ₹458.29 Cr exceeded exports of ₹228.74 Cr, resulting in a trade deficit of ₹229.55 Crore — ranking #11410 of 12657 by surplus magnitude. ### Import growth of 12.56% CAGR signals rising demand for Other: Essential oils India's imports under HSN Code 33059090 have grown at 12.56% CAGR, reaching ₹458.29 Crore in FY 2024-25. ### HSN Code 33059090 contributes 12.91% of Sub-Chapter 3305 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 3305, HSN Code 33059090 ranks #4 by export value — accounting for 12.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 52.10% share (rank #1). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-33059020/) | ₹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 |