---
title: "3304 HSN Code | HSN Code for Beauty/makeup preparations & skin care in India"
description: "Know more about 3304 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3304 covering Beauty/makeup preparations & skin care."
canonical: "https://busy.in/hsn/sub-chapter-3304/"
---

# HSN Sub-chapter 3304: Beauty/makeup preparations & skin care

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

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: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 33041000 | [Lip Make-Up Preparations](https://busy.in/hsn/hsn-33041000/) |
| 33042000 | [Kajal preparations](https://busy.in/hsn/hsn-33042000/) |
| 33043000 | [Manicure Or Pedicure Preparations](https://busy.in/hsn/hsn-33043000/) |
| 33049110 | [Face powders](https://busy.in/hsn/hsn-33049110/) |
| 33049120 | [Talcum powders](https://busy.in/hsn/hsn-33049120/) |
| 33049190 | [Compressed powders, other](https://busy.in/hsn/hsn-33049190/) |
| 33049910 | [Face Creams](https://busy.in/hsn/hsn-33049910/) |
| 33049920 | [Nail Polish Or Lacquers](https://busy.in/hsn/hsn-33049920/) |
| 33049930 | [Other \| Other \| Moisturising Lotion](https://busy.in/hsn/hsn-33049930/) |
| 33049940 | [Sindur, bindi, kumk](https://busy.in/hsn/hsn-33049940/) |
| 33049950 | [Other \| Other \| Turmeric Preparations](https://busy.in/hsn/hsn-33049950/) |
| 33049990 | [Other make-up preparations products](https://busy.in/hsn/hsn-33049990/) |

## Frequently asked questions

### What products are classified under HSN 3304

It includes Beauty/makeup preparations & skin care

### How are warranty replacements of Beauty/makeup preparations & skin care 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.

### Is the composition scheme suitable if I mainly trade Beauty/makeup preparations & skin care?

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.

### What should my invoice and records include for Beauty/makeup preparations & skin care?

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.

### What are the e‑way bill and e‑invoice points while moving Beauty/makeup preparations & skin care?

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.

### What misclassification mistakes happen with Beauty/makeup preparations & skin care?

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.

## India's trade performance: HSN Sub-Chapter 3304 (FY 2024-25)

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

- Exports: ₹3,545 Cr (−46.11% YoY) — 0.0957% of India's total exports
- Imports: ₹3,757 Cr (−59.16% YoY) — 0.0616% of India's total imports
- Trade balance: −₹211 Cr (Deficit); surplus rank #787 of 1233 sub-chapters
- Share of Chapter 33: 15.51% of its exports; import side 31.48%
- Rank within Chapter 33: #3 of 7 by export value; import-side #1

### Key metrics

- Export CAGR: 19.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #179 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +118.54% in FY 2023-24
- Contribution to Ch. 33: 15.51% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3304

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 | 1,220.42 | 0.0532% | — | 8.45% | 1,428.78 | 0.0398% | — | 17.74% | −208.36 | #257 |
| FY 2019-20 | 1,194.11 | 0.0541% | −2.16% | 7.66% | 1,564.89 | 0.0466% | +9.53% | 18.07% | −370.78 | #255 |
| FY 2020-21 | 1,130.90 | 0.0526% | −5.29% | 7.96% | 1,136.70 | 0.0390% | −27.36% | 22.17% | −5.80 | #280 |
| FY 2021-22 | 1,470.79 | 0.0469% | +30.05% | 8.86% | 2,500.04 | 0.0547% | +119.94% | 31.81% | −1,029.25 | #286 |
| FY 2022-23 | 3,010.60 | 0.0831% | +104.69% | 15.74% | 3,659.83 | 0.0637% | +46.39% | 33.11% | −649.23 | #183 |
| FY 2023-24 | 6,579.35 | 0.1818% | +118.54% | 26.82% | 9,198.71 | 0.1638% | +151.34% | 52.96% | −2,619.36 | #101 |
| FY 2024-25 | 3,545.47 | 0.0957% | −46.11% | 15.51% | 3,756.71 | 0.0616% | −59.16% | 31.48% | −211.24 | #179 |

- CAGR (7-year): exports 19.45%/yr, imports 17.48%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3304 export-import analysis

### Consistent export growth: 19.45% CAGR over 7 years

India's exports under HSN Sub-Chapter 3304 have grown at a compound annual rate of 19.45% over 7 fiscal years, rising from ₹1,220.42 Crore in FY 2018-19 to ₹3,545.47 Crore in FY 2024-25.

### HSN Sub-Chapter 3304 ranked #179 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3304 ranks #179 out of 1233 sub-chapters by total export value. Within Chapter 33, it ranks #3 of 7. By trade surplus, it ranks #787 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 3304 exports

The strongest single-year export movement for HSN Sub-Chapter 3304 was recorded in FY 2023-24, when exports surged by 118.54% over the prior year.

### India records a trade deficit of ₹211.24 Crore in HSN Sub-Chapter 3304 goods

In FY 2024-25, India's imports of ₹3,756.71 Cr exceeded exports of ₹3,545.47 Cr, resulting in a trade deficit of ₹211.24 Crore — ranking #787 of 1233 by surplus magnitude.

### Import growth of 17.48% CAGR signals rising demand for Beauty/makeup preparations & skin care

India's imports under HSN Sub-Chapter 3304 have grown at 17.48% CAGR, reaching ₹3,756.71 Crore in FY 2024-25.

### HSN Sub-Chapter 3304 contributes 15.51% of Chapter 33 exports — ranked #3

Among the 7 sub-chapters under Chapter 33, HSN Sub-Chapter 3304 ranks #3 by export value — accounting for 15.51% of the chapter's total exports in FY 2024-25. On the import side, it holds 31.48% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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/) |
| 3302 | [Odoriferous mixtures](https://busy.in/hsn/sub-chapter-3302/) |
| 3303 | [Perfumes & toilet waters](https://busy.in/hsn/sub-chapter-3303/) |
| 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/) |