---
title: "3301 HSN Code | HSN Code for Essential oils: concretes & absolutes in India"
description: "Know more about 3301 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3301 covering Essential oils: concretes & absolutes."
canonical: "https://busy.in/hsn/sub-chapter-3301/"
---

# HSN Sub-chapter 3301: Essential oils: concretes & absolutes

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Part of [Chapter 33: Essential Oils, Resinoids and Perfumery; Cosmetic or Toilet Preparations](https://busy.in/hsn/chapter-33/).

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 33011100 | [Essential Oil: Of Lime (Citrus)](https://busy.in/hsn/hsn-33011100/) |
| 33011200 | [Essential oils: Orange](https://busy.in/hsn/hsn-33011200/) |
| 33011300 | [Essential oils: Lemon](https://busy.in/hsn/hsn-33011300/) |
| 33011400 | [Essential Oil: Of Geranium](https://busy.in/hsn/hsn-33011400/) |
| 33011910 | [Citronella oil](https://busy.in/hsn/hsn-33011910/) |
| 33011990 | [Essential oils of citrus fruit: Other](https://busy.in/hsn/hsn-33011990/) |
| 33012100 | [Essential Oil: Jasmin Concentrate](https://busy.in/hsn/hsn-33012100/) |
| 33012210 | [Essential Oil: Other Jasmin](https://busy.in/hsn/hsn-33012210/) |
| 33012290 | [Essential Oil: Lavender or Lavandin](https://busy.in/hsn/hsn-33012290/) |
| 33012300 | [Essential Oil: Of Vetiver](https://busy.in/hsn/hsn-33012300/) |
| 33012400 | [Jasmine, Peppermint, and Menthol Oils](https://busy.in/hsn/hsn-33012400/) |
| 33012510 | [Essential oils: Spearmint oil](https://busy.in/hsn/hsn-33012510/) |
| 33012520 | [Essential oils: Water mint oil](https://busy.in/hsn/hsn-33012520/) |
| 33012530 | [Essential oils: Horsemint oil](https://busy.in/hsn/hsn-33012530/) |
| 33012540 | [Essential oils: Bergamot oil](https://busy.in/hsn/hsn-33012540/) |
| 33012590 | [Essential oils: Other](https://busy.in/hsn/hsn-33012590/) |
| 33012600 | [Anionic Silicone Surfactant](https://busy.in/hsn/hsn-33012600/) |
| 33012911 | [Essential oils: Anise oil](https://busy.in/hsn/hsn-33012911/) |
| 33012912 | [Essential oils: Cajeput oil](https://busy.in/hsn/hsn-33012912/) |
| 33012913 | [Essential oils: Cananga oil](https://busy.in/hsn/hsn-33012913/) |
| 33012914 | [Essential oils: Caraway oil](https://busy.in/hsn/hsn-33012914/) |
| 33012915 | [Essential oils: Cassia oil](https://busy.in/hsn/hsn-33012915/) |
| 33012916 | [Essential oils: Cedarwood oil](https://busy.in/hsn/hsn-33012916/) |
| 33012917 | [Essential oils: Cinnamon bark oil](https://busy.in/hsn/hsn-33012917/) |
| 33012918 | [Essential oils: Cinnamon leaf oil](https://busy.in/hsn/hsn-33012918/) |
| 33012921 | [Essential oils: Clove leaf or stem oil](https://busy.in/hsn/hsn-33012921/) |
| 33012922 | [Essential oils: Coriander seed oil](https://busy.in/hsn/hsn-33012922/) |
| 33012923 | [Essential oils: Dill oil](https://busy.in/hsn/hsn-33012923/) |
| 33012924 | [Essential oils: Eucalyptus oil](https://busy.in/hsn/hsn-33012924/) |
| 33012925 | [Essential oils: Fennel seed oil](https://busy.in/hsn/hsn-33012925/) |
| 33012926 | [Essential oils: Ginger oil](https://busy.in/hsn/hsn-33012926/) |
| 33012927 | [Essential oils: Ginger grass oil](https://busy.in/hsn/hsn-33012927/) |
| 33012928 | [Essential oils: Clove bud oil](https://busy.in/hsn/hsn-33012928/) |
| 33012931 | [Essential oils: Tuberose concentrate](https://busy.in/hsn/hsn-33012931/) |
| 33012932 | [Essential oils: Nutmeg oil](https://busy.in/hsn/hsn-33012932/) |
| 33012933 | [Essential oils: Palmarosa oil](https://busy.in/hsn/hsn-33012933/) |
| 33012934 | [Essential oils: Patchouli oil](https://busy.in/hsn/hsn-33012934/) |
| 33012935 | [Essential oils: Pepper oil](https://busy.in/hsn/hsn-33012935/) |
| 33012936 | [Essential oils: Petitgrain oil](https://busy.in/hsn/hsn-33012936/) |
| 33012937 | [Essential oils: Sandalwood oil](https://busy.in/hsn/hsn-33012937/) |
| 33012938 | [Essential oils: Rose oil](https://busy.in/hsn/hsn-33012938/) |
| 33012941 | [Essential oils: Camphor oil](https://busy.in/hsn/hsn-33012941/) |
| 33012942 | [Essential oils: Lemongrass oil](https://busy.in/hsn/hsn-33012942/) |
| 33012943 | [Essential oils: Ylang ylang oil](https://busy.in/hsn/hsn-33012943/) |
| 33012944 | [Essential oils: Davana oil](https://busy.in/hsn/hsn-33012944/) |
| 33012945 | [Essential oils: Cumin oil](https://busy.in/hsn/hsn-33012945/) |
| 33012946 | [Essential oils: Celery seed oil](https://busy.in/hsn/hsn-33012946/) |
| 33012947 | [Essential oils: Garlic oil](https://busy.in/hsn/hsn-33012947/) |
| 33012948 | [Essential oils: Paprika oil](https://busy.in/hsn/hsn-33012948/) |
| 33012949 | [Essential oils: Turmeric oil](https://busy.in/hsn/hsn-33012949/) |
| 33012950 | [Essential oils: Spice oils n.e.s.](https://busy.in/hsn/hsn-33012950/) |
| 33012990 | [Essential oils: Other](https://busy.in/hsn/hsn-33012990/) |
| 33013010 | [Resinoids \| Agar Oil](https://busy.in/hsn/hsn-33013010/) |
| 33013091 | [Resinoids & Flavouring Essences for Liquors: Other](https://busy.in/hsn/hsn-33013091/) |
| 33013099 | [Resinoids \| Other](https://busy.in/hsn/hsn-33013099/) |
| 33019011 | [Fenugreek Oleoresins](https://busy.in/hsn/hsn-33019011/) |
| 33019012 | [Ginger Oleoresins](https://busy.in/hsn/hsn-33019012/) |
| 33019013 | [Essential Oils and Resinoids](https://busy.in/hsn/hsn-33019013/) |
| 33019014 | [Turmeric Oleoresins](https://busy.in/hsn/hsn-33019014/) |
| 33019015 | [Cardamom Oleoresins](https://busy.in/hsn/hsn-33019015/) |
| 33019016 | [Celery Seed Oleoresins](https://busy.in/hsn/hsn-33019016/) |
| 33019017 | [Essential Oils and Their Derivatives](https://busy.in/hsn/hsn-33019017/) |
| 33019021 | [Clove Oleoresins](https://busy.in/hsn/hsn-33019021/) |
| 33019022 | [Capsicum Oleoresins](https://busy.in/hsn/hsn-33019022/) |
| 33019023 | [Coriander Oleoresins](https://busy.in/hsn/hsn-33019023/) |
| 33019024 | [Cumin Oleoresins](https://busy.in/hsn/hsn-33019024/) |
| 33019025 | [Fennel Oleoresins](https://busy.in/hsn/hsn-33019025/) |
| 33019029 | [Other Spice Oleoresins](https://busy.in/hsn/hsn-33019029/) |
| 33019031 | [Fixed Oil Base Attars](https://busy.in/hsn/hsn-33019031/) |
| 33019032 | [Mustard Oil Aroma](https://busy.in/hsn/hsn-33019032/) |
| 33019033 | [Ambrettolide Essence](https://busy.in/hsn/hsn-33019033/) |
| 33019041 | [Flavouring Essences (Liquors)](https://busy.in/hsn/hsn-33019041/) |
| 33019049 | [Other Flavouring Concentrates](https://busy.in/hsn/hsn-33019049/) |
| 33019051 | [Flavouring Essences](https://busy.in/hsn/hsn-33019051/) |
| 33019059 | [Terpenic By-products from Essential Oils: Others](https://busy.in/hsn/hsn-33019059/) |
| 33019060 | [Other Aqueous Essential Oil Distillates](https://busy.in/hsn/hsn-33019060/) |
| 33019071 | [Essential Oils for Cosmetic or Medicinal Use](https://busy.in/hsn/hsn-33019071/) |
| 33019079 | [Essential oils, aqueous solutions](https://busy.in/hsn/hsn-33019079/) |
| 33019090 | [Essential oils & derivatives \| Other](https://busy.in/hsn/hsn-33019090/) |

## Frequently asked questions

### What products are classified under HSN 3301

It includes Essential oils: concretes & absolutes

### Any import/export nuance for Essential oils: concretes & absolutes?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does MRP, weight or pack size change GST treatment for Essential oils: concretes & absolutes?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### If I repair and return Essential oils: concretes & absolutes, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What are the e‑way bill and e‑invoice points while moving Essential oils: concretes & absolutes?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Can I claim ITC on inputs and services used for Essential oils: concretes & absolutes?

If your outward supply of Essential oils: concretes & absolutes is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 3301 (FY 2024-25)

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

- Exports: ₹7,865 Cr (+2.69% YoY) — 0.2124% of India's total exports
- Imports: ₹3,029 Cr (−11.74% YoY) — 0.0497% of India's total imports
- Trade balance: ₹4,836 Cr (Surplus); surplus rank #75 of 1233 sub-chapters
- Share of Chapter 33: 34.40% of its exports; import side 25.38%
- Rank within Chapter 33: #1 of 7 by export value; import-side #2

### Key metrics

- Export CAGR: 2.59% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #86 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +18.88% in FY 2021-22
- Contribution to Ch. 33: 34.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3301

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 Ch. 33 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 33 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 6,747.74 | 0.2940% | — | 46.70% | 3,286.42 | 0.0915% | — | 40.80% | +3,461.32 | #60 |
| FY 2019-20 | 7,582.35 | 0.3433% | +12.37% | 48.65% | 3,989.42 | 0.1189% | +21.39% | 46.06% | +3,592.93 | #47 |
| FY 2020-21 | 6,495.41 | 0.3020% | −14.34% | 45.74% | 1,858.16 | 0.0638% | −53.42% | 36.24% | +4,637.25 | #57 |
| FY 2021-22 | 7,721.72 | 0.2460% | +18.88% | 46.50% | 2,419.05 | 0.0529% | +30.19% | 30.78% | +5,302.67 | #70 |
| FY 2022-23 | 7,437.15 | 0.2054% | −3.69% | 38.89% | 2,577.05 | 0.0448% | +6.53% | 23.32% | +4,860.10 | #87 |
| FY 2023-24 | 7,659.14 | 0.2117% | +2.98% | 31.22% | 3,431.82 | 0.0611% | +33.17% | 19.76% | +4,227.32 | #83 |
| FY 2024-25 | 7,865.03 | 0.2124% | +2.69% | 34.40% | 3,029.07 | 0.0497% | −11.74% | 25.38% | +4,835.96 | #86 |

- CAGR (7-year): exports 2.59%/yr, imports -1.35%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3301 export-import analysis

### Consistent export growth: 2.59% CAGR over 7 years

India's exports under HSN Sub-Chapter 3301 have grown at a compound annual rate of 2.59% over 7 fiscal years, rising from ₹6,747.74 Crore in FY 2018-19 to ₹7,865.03 Crore in FY 2024-25.

### HSN Sub-Chapter 3301 ranked #86 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3301 ranks #86 out of 1233 sub-chapters by total export value. Within Chapter 33, it ranks #1 of 7. By trade surplus, it ranks #75 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3301 exports

The strongest single-year export movement for HSN Sub-Chapter 3301 was recorded in FY 2021-22, when exports surged by 18.88% over the prior year.

### India maintains a trade surplus of ₹4,835.96 Crore in HSN Sub-Chapter 3301 goods

In FY 2024-25, India's exports of ₹7,865.03 Cr exceeded imports of ₹3,029.07 Cr, resulting in a trade surplus of ₹4,835.96 Crore — ranking #75 of 1233 by surplus magnitude.

### Import growth of -1.35% CAGR signals stable import dependency for Essential oils: concretes & absolutes

India's imports under HSN Sub-Chapter 3301 have grown at -1.35% CAGR, reaching ₹3,029.07 Crore in FY 2024-25.

### HSN Sub-Chapter 3301 contributes 34.40% of Chapter 33 exports — ranked #1

Among the 7 sub-chapters under Chapter 33, HSN Sub-Chapter 3301 ranks #1 by export value — accounting for 34.40% of the chapter's total exports in FY 2024-25. On the import side, it holds 25.38% share (rank #2).

## Related Sub-Chapters in Chapter 33

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 3301: Essential oils: concretes & absolutes (this hsn sub-chapter) | ₹7,865 Cr |
| #2 | [HSN Sub-Chapter 3302: Odoriferous mixtures](https://busy.in/hsn/sub-chapter-3302/) | ₹4,256 Cr |
| #3 | [HSN Sub-Chapter 3304: Beauty/makeup preparations & skin care](https://busy.in/hsn/sub-chapter-3304/) | ₹3,545 Cr |
| #4 | [HSN Sub-Chapter 3307: Shaving preparations](https://busy.in/hsn/sub-chapter-3307/) | ₹2,546 Cr |
| #5 | [HSN Sub-Chapter 3303: Perfumes & toilet waters](https://busy.in/hsn/sub-chapter-3303/) | ₹2,072 Cr |
| #6 | [HSN Sub-Chapter 3305: Preparations for use on the hair](https://busy.in/hsn/sub-chapter-3305/) | ₹1,772 Cr |
| #7 | [HSN Sub-Chapter 3306: Dental hygiene preparations](https://busy.in/hsn/sub-chapter-3306/) | ₹806 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3302 | [Odoriferous mixtures](https://busy.in/hsn/sub-chapter-3302/) |
| 3303 | [Perfumes & toilet waters](https://busy.in/hsn/sub-chapter-3303/) |
| 3304 | [Beauty/makeup preparations & skin care](https://busy.in/hsn/sub-chapter-3304/) |
| 3305 | [Preparations for use on the hair](https://busy.in/hsn/sub-chapter-3305/) |
| 3306 | [Dental hygiene preparations](https://busy.in/hsn/sub-chapter-3306/) |
| 3307 | [Shaving preparations](https://busy.in/hsn/sub-chapter-3307/) |