What products are classified under HSN 3304
It includes Beauty/makeup preparations & skin care
HSN Sub Chapter 3304 represents Beauty/makeup preparations & skin care under GST classification. This code helps businesses identify Beauty/makeup preparations & skin care correctly for billing, taxation, and trade. With HSN Sub Chapter 3304, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Beauty/makeup preparations & skin care.
GST Rate for Beauty/makeup preparations & skin care under HSN Code 3304. 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 | 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations | 5% | 12% |
Chapter: 33
Description: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
Following Tariff HSN code falls under Beauty/makeup preparations & skin care:
| Tariff HSN | Description |
|---|---|
| Lip make-up preparations | |
| Eye make-up preparations – Kajal (other than kajal pencil sticks) | |
| Manicure or pedicure preparations | |
| Other : Powders, whether or not compressed : Face powders | |
| Other : Powders, whether or not compressed : Talcum powders | |
| Other : Powders, whether or not compressed : Other | |
| Other : Other : Face creams | |
| Other : Other : Nail polish or lacquers | |
| Other : Other : Moisturising lotion | |
| Other : Other : Sindur, bindi, kumkum, alta | |
| Other : Other : Turmeric preparations | |
| Other : Other : Other |
Lip make-up preparations
Eye make-up preparations – Kajal (other than kajal pencil sticks)
Manicure or pedicure preparations
Other : Powders, whether or not compressed : Face powders
Other : Powders, whether or not compressed : Talcum powders
Other : Powders, whether or not compressed : Other
Other : Other : Face creams
Other : Other : Nail polish or lacquers
Other : Other : Moisturising lotion
Other : Other : Sindur, bindi, kumkum, alta
Other : Other : Turmeric preparations
Other : Other : Other
| Order Number | Description |
|---|---|
| M/S. Flint Group India Private Limited. (AAR (Authority For Advance Ruling), Gujarat) | |
| Sodhi Cargo Movers Pvt. Ltd. (Punjab And Haryana High Court, Punjab) | |
| Akansha Hair & Skin Care Herbal Unit Pvt Ltd (AAR (Authority For Advance Ruling), West Bengal) | |
| Atc Tires Private Limited (Madras High Court, Tamil Nadu) | |
| Akansha Hair & Skin Care Herbal Unit Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Manju Bala, Shri Kumar Kunal And Others (Naa (National Anti Profiteering Authority), ) | |
| Healersark Resources Private Limited (AAR (Authority For Advance Ruling), Telangana) |
M/S. Flint Group India Private Limited. (AAR (Authority For Advance Ruling), Gujarat)
Sodhi Cargo Movers Pvt. Ltd. (Punjab And Haryana High Court, Punjab)
Akansha Hair & Skin Care Herbal Unit Pvt Ltd (AAR (Authority For Advance Ruling), West Bengal)
Atc Tires Private Limited (Madras High Court, Tamil Nadu)
Akansha Hair & Skin Care Herbal Unit Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Manju Bala, Shri Kumar Kunal And Others (Naa (National Anti Profiteering Authority), )
Healersark Resources Private Limited (AAR (Authority For Advance Ruling), Telangana)
It includes Beauty/makeup preparations & skin care
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.
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.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
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.