What products are classified under HSN 3302
It includes Odoriferous mixtures
HSN Sub Chapter 3302 represents Odoriferous mixtures under GST classification. This code helps businesses identify Odoriferous mixtures correctly for billing, taxation, and trade. With HSN Sub Chapter 3302, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Odoriferous mixtures.
GST Rate for Odoriferous mixtures under HSN Code 3302. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 33 | 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages | 18% | 18% |
Chapter: 33
Description: Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
Following Tariff HSN code falls under Odoriferous mixtures:
| Tariff HSN | Description |
|---|---|
| Of a kind used in the food or drink industries : Synthetic flavouring essences | |
| Of a kind used in the food or drink industries : Other | |
| Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic perfumery compounds | |
| Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic essential oil | |
| Other : Mixtures of aromatic chemicals and essential oils as perfume base : Other | |
| Other : Aleuritic acid | |
| Other : Other |
Of a kind used in the food or drink industries : Synthetic flavouring essences
Of a kind used in the food or drink industries : Other
Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic perfumery compounds
Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic essential oil
Other : Mixtures of aromatic chemicals and essential oils as perfume base : Other
Other : Aleuritic acid
Other : Other
| Order Number | Description |
|---|---|
| Marie Products Pvt. Ltd. (Faa (First Appellate Authority), Rajasthan) |
Marie Products Pvt. Ltd. (Faa (First Appellate Authority), Rajasthan)
It includes Odoriferous mixtures
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.
If your outward supply of Odoriferous mixtures 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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.