---
title: "3302 HSN Code | HSN Code for Odoriferous mixtures in India"
description: "Know more about 3302 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3302 covering Odoriferous mixtures."
canonical: "https://busy.in/hsn/sub-chapter-3302/"
---

# HSN Sub-chapter 3302: Odoriferous mixtures

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

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

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

## HSN codes

| Code | Title |
| --- | --- |
| 33021010 | [Synthetic Flavouring Essences Used in Food & Drink Industries](https://busy.in/hsn/hsn-33021010/) |
| 33021090 | [Food/drink industry use](https://busy.in/hsn/hsn-33021090/) |
| 33029011 | [Synthetic Perfumery Compounds](https://busy.in/hsn/hsn-33029011/) |
| 33029012 | [Synthetic Essential Oils](https://busy.in/hsn/hsn-33029012/) |
| 33029019 | [Other Perfume Base Mixtures](https://busy.in/hsn/hsn-33029019/) |
| 33029020 | [Other \| Aleuritic Acid](https://busy.in/hsn/hsn-33029020/) |
| 33029090 | [Industrial odoriferous mixtures, beverage bases \| Other](https://busy.in/hsn/hsn-33029090/) |

## Frequently asked questions

### What products are classified under HSN 3302

It includes Odoriferous mixtures

### Do spares or accessories of Odoriferous mixtures follow the same HSN?

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.

### What are the e‑way bill and e‑invoice points while moving Odoriferous mixtures?

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.

### Is the composition scheme suitable if I mainly trade Odoriferous mixtures?

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.

### How are warranty replacements of Odoriferous mixtures handled?

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.

### Any import/export nuance for Odoriferous mixtures?

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.

### Can I claim ITC on inputs and services used for Odoriferous mixtures?

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.

## India's trade performance: HSN Sub-Chapter 3302 (FY 2024-25)

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

- Exports: ₹4,256 Cr (+18.84% YoY) — 0.1149% of India's total exports
- Imports: ₹2,137 Cr (+3.61% YoY) — 0.0351% of India's total imports
- Trade balance: ₹2,118 Cr (Surplus); surplus rank #127 of 1233 sub-chapters
- Share of Chapter 33: 18.61% of its exports; import side 17.91%
- Rank within Chapter 33: #2 of 7 by export value; import-side #3

### Key metrics

- Export CAGR: 9.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #145 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +18.84% in FY 2024-25
- Contribution to Ch. 33: 18.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3302

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 | 2,417.05 | 0.1053% | — | 16.73% | 1,161.27 | 0.0323% | — | 14.42% | +1,255.78 | #167 |
| FY 2019-20 | 2,584.62 | 0.1170% | +6.93% | 16.58% | 1,241.98 | 0.0370% | +6.95% | 14.34% | +1,342.64 | #149 |
| FY 2020-21 | 2,551.06 | 0.1186% | −1.30% | 17.97% | 1,183.04 | 0.0406% | −4.75% | 23.07% | +1,368.02 | #159 |
| FY 2021-22 | 2,809.39 | 0.0895% | +10.13% | 16.92% | 1,352.88 | 0.0296% | +14.36% | 17.22% | +1,456.51 | #181 |
| FY 2022-23 | 3,137.88 | 0.0867% | +11.69% | 16.41% | 1,723.99 | 0.0300% | +27.43% | 15.60% | +1,413.89 | #179 |
| FY 2023-24 | 3,580.77 | 0.0990% | +14.11% | 14.60% | 2,062.92 | 0.0367% | +19.66% | 11.88% | +1,517.85 | #163 |
| FY 2024-25 | 4,255.56 | 0.1149% | +18.84% | 18.61% | 2,137.47 | 0.0351% | +3.61% | 17.91% | +2,118.09 | #145 |

- CAGR (7-year): exports 9.89%/yr, imports 10.70%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3302 export-import analysis

### Consistent export growth: 9.89% CAGR over 7 years

India's exports under HSN Sub-Chapter 3302 have grown at a compound annual rate of 9.89% over 7 fiscal years, rising from ₹2,417.05 Crore in FY 2018-19 to ₹4,255.56 Crore in FY 2024-25.

### HSN Sub-Chapter 3302 ranked #145 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3302 ranks #145 out of 1233 sub-chapters by total export value. Within Chapter 33, it ranks #2 of 7. By trade surplus, it ranks #127 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 3302 exports

The strongest single-year export movement for HSN Sub-Chapter 3302 was recorded in FY 2024-25, when exports surged by 18.84% over the prior year.

### India maintains a trade surplus of ₹2,118.09 Crore in HSN Sub-Chapter 3302 goods

In FY 2024-25, India's exports of ₹4,255.56 Cr exceeded imports of ₹2,137.47 Cr, resulting in a trade surplus of ₹2,118.09 Crore — ranking #127 of 1233 by surplus magnitude.

### Import growth of 10.70% CAGR signals rising demand for Odoriferous mixtures

India's imports under HSN Sub-Chapter 3302 have grown at 10.70% CAGR, reaching ₹2,137.47 Crore in FY 2024-25.

### HSN Sub-Chapter 3302 contributes 18.61% of Chapter 33 exports — ranked #2

Among the 7 sub-chapters under Chapter 33, HSN Sub-Chapter 3302 ranks #2 by export value — accounting for 18.61% of the chapter's total exports in FY 2024-25. On the import side, it holds 17.91% share (rank #3).

## 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](https://busy.in/hsn/sub-chapter-3301/) | ₹7,865 Cr |
| #2 | HSN Sub-Chapter 3302: Odoriferous mixtures (this hsn sub-chapter) | ₹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 |
| --- | --- |
| 3301 | [Essential oils: concretes & absolutes](https://busy.in/hsn/sub-chapter-3301/) |
| 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/) |