--- title: "HSN Code for Perfumery, Cosmetics & Toiletries | Other | HSN 33079090 GST Rate" description: "Find HSN and GST Rates for 33079090 related to Perfumery, Cosmetics & Toiletries | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-33079090/" --- # HSN Code 33079090: Perfumery, Cosmetics & Toiletries | Other - [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 | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 33079090 ? It includes Perfumery, Cosmetics & Toiletries | Other ### How much GST applies to Perfumery, Cosmetics & Toiletries / Other? Under HSN 33079090, Perfumery, Cosmetics & Toiletries / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Perfumery, Cosmetics & Toiletries / Other? 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 Perfumery, Cosmetics & Toiletries / Other? 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 Perfumery, Cosmetics & Toiletries / Other? 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 Perfumery, Cosmetics & Toiletries / Other? 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. ### How should mixed supplies be billed when Perfumery, Cosmetics & Toiletries / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Perfumery, Cosmetics & Toiletries / Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 33079090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹83 Cr (+28.21% YoY) — 0.0023% of India's total exports - Imports: ₹68 Cr (+23.11% YoY) — 0.0011% of India's total imports - Trade balance: ₹15 Cr (Surplus); surplus rank #3018 of 12657 HSN codes - Share of Sub-Chapter 3307: 3.26% of its exports; import side 13.12% - Rank within Sub-Chapter 3307: #4 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 5.93% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2922 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +64.81% in FY 2020-21 - Contribution to Sub-Ch. 3307: 3.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 33079090 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 | 58.80 | 0.0026% | — | 4.43% | 46.36 | 0.0013% | — | 5.05% | +12.44 | #2648 | | FY 2019-20 | 50.92 | 0.0023% | −13.40% | 3.66% | 40.41 | 0.0012% | −12.83% | 6.98% | +10.51 | #2849 | | FY 2020-21 | 83.92 | 0.0039% | +64.81% | 5.55% | 38.54 | 0.0013% | −4.63% | 14.57% | +45.38 | #2264 | | FY 2021-22 | 57.14 | 0.0018% | −31.91% | 3.17% | 134.58 | 0.0029% | +249.20% | 32.75% | −77.44 | #3178 | | FY 2022-23 | 54.19 | 0.0015% | −5.16% | 2.95% | 68.11 | 0.0012% | −49.39% | 14.65% | −13.92 | #3371 | | FY 2023-24 | 64.81 | 0.0018% | +19.60% | 2.78% | 54.91 | 0.0010% | −19.38% | 10.68% | +9.90 | #3176 | | FY 2024-25 | 83.09 | 0.0023% | +28.21% | 3.26% | 67.60 | 0.0011% | +23.11% | 13.12% | +15.49 | #2922 | - CAGR (7-year): exports 5.93%/yr, imports 6.49%/yr (consistently Surplus) ## Key trade insights: HSN Code 33079090 export-import analysis ### Consistent export growth: 5.93% CAGR over 7 years India's exports under HSN Code 33079090 have grown at a compound annual rate of 5.93% over 7 fiscal years, rising from ₹58.80 Crore in FY 2018-19 to ₹83.09 Crore in FY 2024-25. ### HSN Code 33079090 ranked #2922 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 33079090 ranks #2922 out of 12657 HSN codes by total export value. Within Sub-Chapter 3307, it ranks #4 of 10. By trade surplus, it ranks #3018 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 33079090 exports The strongest single-year export movement for HSN Code 33079090 was recorded in FY 2020-21, when exports surged by 64.81% over the prior year. ### India maintains a trade surplus of ₹15.49 Crore in HSN Code 33079090 goods In FY 2024-25, India's exports of ₹83.09 Cr exceeded imports of ₹67.60 Cr, resulting in a trade surplus of ₹15.49 Crore — ranking #3018 of 12657 by surplus magnitude. ### Import growth of 6.49% CAGR signals stable import dependency for Perfumery, Cosmetics & Toiletries | Other India's imports under HSN Code 33079090 have grown at 6.49% CAGR, reaching ₹67.60 Crore in FY 2024-25. ### HSN Code 33079090 contributes 3.26% of Sub-Chapter 3307 exports — ranked #4 Among the 10 HSN codes under Sub-Chapter 3307, HSN Code 33079090 ranks #4 by export value — accounting for 3.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.12% share (rank #3). ## 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](https://busy.in/hsn/hsn-33074100/) | ₹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 (this hsn code) | ₹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 |