---
title: "HSN Code for Agarbatti and Lobhan | HSN 33074100 GST Rate"
description: "Find HSN and GST Rates for 33074100 related to Agarbatti and Lobhan with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-33074100/"
---

# HSN Code 33074100: Agarbatti and Lobhan

- [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 3307: Shaving preparations](https://busy.in/hsn/sub-chapter-3307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites : Agarbatti, Lobhan | 2.5% | 2.5% | 5% | 0% |
| Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites : Other odoriferous preparations which operate by burning | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 33074100 ?

It includes Agarbatti and Lobhan

### How should mixed supplies be billed when Agarbatti and Lobhan is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Agarbatti and Lobhan; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Agarbatti and Lobhan?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Agarbatti and Lobhan?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Agarbatti and Lobhan?

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.

### How much GST applies to Agarbatti and Lobhan?

Under HSN 33074100, Agarbatti and Lobhan attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Agarbatti and Lobhan?

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 33074100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,285 Cr (+1.59% YoY) — 0.0349% of India's total exports
- Imports: ₹5 Cr (−2.14% YoY) — 0.0001% of India's total imports
- Trade balance: ₹1,280 Cr (Surplus); surplus rank #290 of 12657 HSN codes
- Share of Sub-Chapter 3307: 50.47% of its exports; import side 0.97%
- Rank within Sub-Chapter 3307: #1 of 10 by export value; import-side #7

### Key metrics

- Export CAGR: 10.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #421 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.13% in FY 2020-21
- Contribution to Sub-Ch. 3307: 50.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 33074100

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. 3307 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3307 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 707.66 | 0.0310% | — | 53.35% | 585.51 | 0.0163% | — | 63.84% | +122.15 | #467 |
| FY 2019-20 | 751.18 | 0.0341% | +6.15% | 53.97% | 288.03 | 0.0086% | −50.81% | 49.77% | +463.15 | #453 |
| FY 2020-21 | 962.52 | 0.0448% | +28.13% | 63.69% | 20.78 | 0.0007% | −92.79% | 7.85% | +941.74 | #373 |
| FY 2021-22 | 1,118.53 | 0.0356% | +16.21% | 62.06% | 8.28 | 0.0002% | −60.15% | 2.02% | +1,110.25 | #425 |
| FY 2022-23 | 1,058.47 | 0.0292% | −5.37% | 57.70% | 6.30 | 0.0001% | −23.91% | 1.36% | +1,052.17 | #479 |
| FY 2023-24 | 1,264.95 | 0.0350% | +19.51% | 54.18% | 5.13 | 0.0001% | −18.57% | 1.00% | +1,259.82 | #400 |
| FY 2024-25 | 1,285.11 | 0.0349% | +1.59% | 50.47% | 5.02 | 0.0001% | −2.14% | 0.97% | +1,280.09 | #421 |

- CAGR (7-year): exports 10.46%/yr, imports -54.76%/yr (consistently Surplus)

## Key trade insights: HSN Code 33074100 export-import analysis

### Consistent export growth: 10.46% CAGR over 7 years

India's exports under HSN Code 33074100 have grown at a compound annual rate of 10.46% over 7 fiscal years, rising from ₹707.66 Crore in FY 2018-19 to ₹1,285.11 Crore in FY 2024-25.

### HSN Code 33074100 ranked #421 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 33074100 ranks #421 out of 12657 HSN codes by total export value. Within Sub-Chapter 3307, it ranks #1 of 10. By trade surplus, it ranks #290 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 33074100 exports

The strongest single-year export movement for HSN Code 33074100 was recorded in FY 2020-21, when exports surged by 28.13% over the prior year.

### India maintains a trade surplus of ₹1,280.09 Crore in HSN Code 33074100 goods

In FY 2024-25, India's exports of ₹1,285.11 Cr exceeded imports of ₹5.02 Cr, resulting in a trade surplus of ₹1,280.09 Crore — ranking #290 of 12657 by surplus magnitude.

### Import growth of -54.76% CAGR signals stable import dependency for Agarbatti and Lobhan

India's imports under HSN Code 33074100 have grown at -54.76% CAGR, reaching ₹5.02 Crore in FY 2024-25.

### HSN Code 33074100 contributes 50.47% of Sub-Chapter 3307 exports — ranked #1

Among the 10 HSN codes under Sub-Chapter 3307, HSN Code 33074100 ranks #1 by export value — accounting for 50.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.97% share (rank #7).

## Related HSN Codes in Sub-Chapter 3307

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 33074100: Agarbatti and Lobhan (this hsn code) | ₹1,285 Cr |
| #2 | [HSN Code 33072000: Patterns For Leather Footwear & Garments](https://busy.in/hsn/hsn-33072000/) | ₹655 Cr |
| #3 | [HSN Code 33074900: Other Room Perfuming/Deodorizing Preparations](https://busy.in/hsn/hsn-33074900/) | ₹308 Cr |
| #4 | [HSN Code 33079090: Perfumery, Cosmetics & Toiletries \| Other](https://busy.in/hsn/hsn-33079090/) | ₹83 Cr |
| #5 | [HSN Code 33079020: Sterile Contact Lens Care Solution](https://busy.in/hsn/hsn-33079020/) | ₹65 Cr |
| #6 | [HSN Code 33073090: Other Bath Preparations](https://busy.in/hsn/hsn-33073090/) | ₹43 Cr |
| #7 | [HSN Code 33079010: Other \| Depilatories](https://busy.in/hsn/hsn-33079010/) | ₹36 Cr |
| #8 | [HSN Code 33071090: Shaving preparations](https://busy.in/hsn/hsn-33071090/) | ₹35 Cr |
| #9 | [HSN Code 33071010: Shaving Cream](https://busy.in/hsn/hsn-33071010/) | ₹29 Cr |
| #10 | [HSN Code 33073010: Bath Oil (Thailam)](https://busy.in/hsn/hsn-33073010/) | ₹5 Cr |