--- title: "3303 HSN Code | HSN Code for Perfumes & toilet waters in India" description: "Know more about 3303 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3303 covering Perfumes & toilet waters." canonical: "https://busy.in/hsn/sub-chapter-3303/" --- # HSN Sub-chapter 3303: Perfumes & toilet waters Perfumes and toilet waters 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: 5% ## HSN codes | Code | Title | | --- | --- | | 33030010 | [Perfumes and toilet waters : Eau-de-cologne](https://busy.in/hsn/hsn-33030010/) | | 33030020 | [Rose Water Perfumes And Toilet Waters](https://busy.in/hsn/hsn-33030020/) | | 33030030 | [Paper For Security Printing, Stamp Paper](https://busy.in/hsn/hsn-33030030/) | | 33030040 | [Non-Spirit Perfumes](https://busy.in/hsn/hsn-33030040/) | | 33030050 | [Perfumes containing spirit](https://busy.in/hsn/hsn-33030050/) | | 33030060 | [Other Spirituous Toilet Preparations](https://busy.in/hsn/hsn-33030060/) | | 33030090 | [Other Perfumes And Toilet Waters](https://busy.in/hsn/hsn-33030090/) | ## Frequently asked questions ### What products are classified under HSN 3303 It includes Perfumes & toilet waters ### What are the e‑way bill and e‑invoice points while moving Perfumes & toilet waters? 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. ### If I repair and return Perfumes & toilet waters, 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. ### Does MRP, weight or pack size change GST treatment for Perfumes & toilet waters? 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. ### Any special steps when selling Perfumes & toilet waters through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Is the composition scheme suitable if I mainly trade Perfumes & toilet waters? 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. ## India's trade performance: HSN Sub-Chapter 3303 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,072 Cr (+4.82% YoY) — 0.0560% of India's total exports - Imports: ₹1,525 Cr (+18.25% YoY) — 0.0250% of India's total imports - Trade balance: ₹547 Cr (Surplus); surplus rank #252 of 1233 sub-chapters - Share of Chapter 33: 9.06% of its exports; import side 12.78% - Rank within Chapter 33: #5 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: 12.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #265 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +66.55% in FY 2022-23 - Contribution to Ch. 33: 9.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3303 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 | 1,045.17 | 0.0455% | — | 7.23% | 717.48 | 0.0200% | — | 8.91% | +327.69 | #287 | | FY 2019-20 | 1,158.36 | 0.0524% | +10.83% | 7.43% | 748.31 | 0.0223% | +4.30% | 8.64% | +410.05 | #258 | | FY 2020-21 | 845.85 | 0.0393% | −26.98% | 5.96% | 296.20 | 0.0102% | −60.42% | 5.78% | +549.65 | #335 | | FY 2021-22 | 1,001.82 | 0.0319% | +18.44% | 6.03% | 562.03 | 0.0123% | +89.75% | 7.15% | +439.79 | #360 | | FY 2022-23 | 1,668.51 | 0.0461% | +66.55% | 8.72% | 1,736.81 | 0.0302% | +209.02% | 15.71% | −68.30 | #284 | | FY 2023-24 | 1,976.75 | 0.0546% | +18.47% | 8.06% | 1,289.45 | 0.0230% | −25.76% | 7.42% | +687.30 | #253 | | FY 2024-25 | 2,072.09 | 0.0560% | +4.82% | 9.06% | 1,524.82 | 0.0250% | +18.25% | 12.78% | +547.27 | #265 | - CAGR (7-year): exports 12.08%/yr, imports 13.39%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 3303 export-import analysis ### Consistent export growth: 12.08% CAGR over 7 years India's exports under HSN Sub-Chapter 3303 have grown at a compound annual rate of 12.08% over 7 fiscal years, rising from ₹1,045.17 Crore in FY 2018-19 to ₹2,072.09 Crore in FY 2024-25. ### HSN Sub-Chapter 3303 ranked #265 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3303 ranks #265 out of 1233 sub-chapters by total export value. Within Chapter 33, it ranks #5 of 7. By trade surplus, it ranks #252 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3303 exports The strongest single-year export movement for HSN Sub-Chapter 3303 was recorded in FY 2022-23, when exports surged by 66.55% over the prior year. ### India maintains a trade surplus of ₹547.27 Crore in HSN Sub-Chapter 3303 goods In FY 2024-25, India's exports of ₹2,072.09 Cr exceeded imports of ₹1,524.82 Cr, resulting in a trade surplus of ₹547.27 Crore — ranking #252 of 1233 by surplus magnitude. ### Import growth of 13.39% CAGR signals rising demand for Perfumes & toilet waters India's imports under HSN Sub-Chapter 3303 have grown at 13.39% CAGR, reaching ₹1,524.82 Crore in FY 2024-25. ### HSN Sub-Chapter 3303 contributes 9.06% of Chapter 33 exports — ranked #5 Among the 7 sub-chapters under Chapter 33, HSN Sub-Chapter 3303 ranks #5 by export value — accounting for 9.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.78% share (rank #4). ## 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](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 (this hsn sub-chapter) | ₹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/) | | 3302 | [Odoriferous mixtures](https://busy.in/hsn/sub-chapter-3302/) | | 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/) |