GST HSN Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
This chapter covers essential oils and resinoids; perfumery, cosmetic or toilet preparations such as essential oils, perfumes, cosmetics, etc.
Simple Summary
Chapter 33 covers Essential oils, perfumery, cosmetic or toilet preparations.
What is NOT covered?
This chapter excludes Soaps (Chapter 34).
UQC Guidance
KGS
GST Rate Summary
Generally 18%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 33 | Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Use |
| 3301 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES, RESINOIDS, EXTRACTED OLEORESINS, CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION, TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS, AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS | Use |
| 33011100 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS - ESSENTIAL OILS OF CITRUS FRUIT : OF BERGAMOT | Use |
| 330112 | OF ORANGE | Use |
| 33011200 | OF ORANGE | Use |
| 330113 | OF LEMON | Use |
| 33011300 | OF LEMON | Use |
| 33011400 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS - ESSENTIAL OILS OF CITRUS FRUIT : OF LIME | Use |
| 330119 | OTHER : | Use |
| 33011910 | CITRONELLA OIL | Use |
| 33011990 | OTHER | Use |
| 33012100 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT:OF GERANIUM | Use |
| 33012210 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF JASMIN : JASMIN CONCENTRATE | Use |
| 33012290 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF JASMIN : OTHER | Use |
| 33012300 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF LAVENDER OR OF LAVANDIN | Use |
| 330124 | OF PEPPERMINT (MENTHA PIPERITA) | Use |
| 33012400 | OF PEPPERMINT (MENTHA PIPERITA) | Use |
| 330125 | OF OTHER MINTS : | Use |
| 33012510 | SPEARMINT OIL (EX-MENTHA SPICATA) | Use |
| 33012520 | WATER MINT-OIL (EX-MENTHA AQUATIC) | Use |
| 33012530 | HORSEMINT OIL (EX-MENTHA SYLVESTRIES) | Use |
| 33012540 | BERGAMENT OIL (EX-MENTHA CITRATE) | Use |
| 33012590 | OTHER | Use |
| 33012600 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS ESSENTIAL OILS OTHER THAN THOSE OF CITRUS FRUIT: OF VETIVER | Use |
| 330129 | OTHER: | Use |
| 33012911 | ANISE OIL (ANISEED OIL) | Use |
| 33012912 | CAJEPUT OIL | Use |
| 33012913 | CANANGA OIL | Use |
| 33012914 | CARAWAY OIL | Use |
| 33012915 | CASSIA OIL | Use |
| 33012916 | CEDARWOOD OIL | Use |
| 33012917 | CINNAMON BARK OIL | Use |
| 33012918 | CINNAMON LEAF OIL | Use |
| 33012921 | CLOVE LEAF OR STEM, OIL | Use |
| 33012922 | CORIANDER SEED OIL | Use |
| 33012923 | DILL OIL (ANETHUM OIL) | Use |
| 33012924 | EUCALYPTUS OIL | Use |
| 33012925 | FENNEL SEED OIL | Use |
| 33012926 | GINGER OIL | Use |
| 33012927 | GINGER GRASS OIL | Use |
| 33012928 | CLOVE BUD OIL | Use |
| 33012931 | TUBEROSE CONCENTRATE | Use |
| 33012932 | NUTMEG OIL | Use |
| 33012933 | PALMAROSA OIL | Use |
| 33012934 | PATCHOULI OIL | Use |
| 33012935 | PEPPER OIL | Use |
| 33012936 | PETITGRAIN OIL | Use |
| 33012937 | SANDALWOOD OIL | Use |
| 33012938 | ROSE OIL | Use |
| 33012941 | CAMPHOR OIL | Use |
| 33012942 | LEMON GRASS OIL | Use |
| 33012943 | YLANG YLANG OIL | Use |
| 33012944 | DAVANA OIL | Use |
| 33012945 | CUMIN OIL | Use |
| 33012946 | CELERY SEED OIL | Use |
| 33012947 | GARLIC OIL | Use |
| 33012948 | PAPRIKA OIL | Use |
| 33012949 | TURMERIC OIL | Use |
| 33012950 | SPICES' OILS NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 33012990 | OTHER | Use |
| 330130 | RESINOIDS : | Use |
| 33013010 | AGAR OIL | Use |
| 33013091 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | Use |
| 33013099 | OTHER | Use |
| 330190 | OTHER : | Use |
| 33019011 | FENUGREEK OLEORESINS | Use |
| 33019012 | GINGER OLEORESINS | Use |
| 33019013 | PEPPER OLEORESINS | Use |
| 33019014 | TURMERIC OLEORESINS | Use |
| 33019015 | CARDAMOM OLEORESINS | Use |
| 33019016 | CELERY SEED OLEORESINS | Use |
| 33019017 | NUTMEG OLEORESINS | Use |
| 33019021 | CLOVE OLEORESINS | Use |
| 33019022 | CAPSICUM OLEORESINS | Use |
| 33019023 | CORIANDER OLEORESINS | Use |
| 33019024 | CUMIN OLEORESINS | Use |
| 33019025 | FENNEL OLEORESINS | Use |
| 33019029 | OLEORESINS OF SPICES NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 33019031 | ATTARS OF ALL KINDS IN FIXED OIL BASE | Use |
| 33019032 | MUSTARD OIL AROMA | Use |
| 33019033 | ESSENCE OF AMBRETTOLIDE (AMBRETTE SEED OIL ESSENCE) | Use |
| 33019041 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | Use |
| 33019049 | OTHER | Use |
| 33019051 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | Use |
| 33019059 | OTHER | Use |
| 33019060 | AQUEOUS DISTILLATES OF ESSENTIAL OILS, NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 33019071 | FLAVOURING ESSENCES, ALL TYPES, INCLUDING THOSE FOR LIQUORS | Use |
| 33019079 | OTHER | Use |
| 33019090 | OTHER | Use |
| 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 | Use |
| 330210 | OF A KIND USED IN THE FOOD OR DRINK INDUSTRIES: | Use |
| 33021010 | SYNTHETIC FLAVOURING ESSENCES | Use |
| 33021090 | OTHER | Use |
| 330290 | OTHER: | Use |
| 33029011 | SYNTHETIC PERFUMERY COMPOUNDS | Use |
| 33029012 | SYNTHETIC ESSENTIAL OIL | Use |
| 33029019 | OTHER | Use |
| 33029020 | ALEURITIC ACID | Use |
| 33029090 | OTHER | Use |
| 3303 | PERFUMES AND TOILET WATERS | Use |
| 330300 | PERFUMES AND TOILET WATERS: | Use |
| 33030010 | EAU-DE-COLOGNE | Use |
| 33030020 | ROSE WATER | Use |
| 33030030 | KEORA WATER | Use |
| 33030040 | PERFUMES AND PERFUMERY COMPOUNDS NOT CONTAINING SPIRIT (EXCLUDING AQUEOUS DISTILLATES) | Use |
| 33030050 | PERFUMES CONTAINING SPIRIT | Use |
| 33030060 | SPIRITUOUS TOILET PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 33030090 | OTHER | Use |
| 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 | Use |
| 330410 | LIP MAKE-UP PREPARATIONS | Use |
| 33041000 | LIP MAKE-UP PREPARATIONS | Use |
| 330420 | EYE MAKE-UP PREPARATIONS | Use |
| 33042000 | EYE MAKE-UP PREPARATIONS | Use |
| 330430 | MANICURE OR PEDICURE PREPARATIONS | Use |
| 33043000 | MANICURE OR PEDICURE PREPARATIONS | Use |
| 330491 | POWDERS, WHETHER OR NOT COMPRESSED: | Use |
| 33049110 | FACE POWDERS | Use |
| 33049120 | TALCUM POWDERS | Use |
| 33049190 | OTHER | Use |
| 330499 | OTHER: | Use |
| 33049910 | FACE CREAMS | Use |
| 33049920 | NAIL POLISH OR LACQUERS | Use |
| 33049930 | MOISTURISING LOTION | Use |
| 33049940 | SINDUR, BINDI, KUMKUM | Use |
| 33049950 | TURMERIC PREPARATIONS | Use |
| 33049990 | OTHER | Use |
| 3305 | PREPARATIONS FOR USE ON THE HAIR | Use |
| 330510 | SHAMPOOS: | Use |
| 33051010 | CONTAINING SPIRIT | Use |
| 33051090 | OTHER | Use |
| 330520 | PREPARATIONS FOR PERMANENT WAVING OR STRAIGHTENING | Use |
| 33052000 | PREPARATIONS FOR PERMANENT WAVING OR STRAIGHTENING | Use |
| 330530 | HAIR LACQUERS | Use |
| 33053000 | HAIR LACQUERS | Use |
| 330590 | OTHER : | Use |
| 33059011 | PERFUMED | Use |
| 33059019 | OTHER | Use |
| 33059020 | BRILLIANTINES (SPIRITUOUS) | Use |
| 33059030 | HAIR CREAM | Use |
| 33059040 | HAIR DYES (NATURAL, HERBAL OR SYNTHETIC) | Use |
| 33059050 | HAIR FIXERS | Use |
| 33059090 | OTHER | Use |
| 3306 | PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES | Use |
| 330610 | DENTIFRICES : | Use |
| 33061010 | IN POWDER | Use |
| 33061020 | IN PASTE | Use |
| 33061090 | OTHER | Use |
| 330620 | YARN USED TO CLEAN BETWEEN THE TEETH KG. (DENTAL FLOSS) | Use |
| 33062000 | YARN USED TO CLEAN BETWEEN THE TEETH KG. (DENTAL FLOSS) | Use |
| 330690 | OTHER | Use |
| 33069000 | OTHER | Use |
| 3307 | PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS, YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES | Use |
| 330710 | PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS: | Use |
| 33071010 | SHAVING CREAM | Use |
| 33071090 | OTHER | Use |
| 330720 | PERSONAL DEODORANTS AND ANTI-PERSPIRANTS | Use |
| 33072000 | PERSONAL DEODORANTS AND ANTI-PERSPIRANTS | Use |
| 330730 | PERFUMED BATH SALTS AND OTHER BATH PREPARATIONS: | Use |
| 33073010 | BATH OIL (THAILAM) | Use |
| 33073090 | OTHER | Use |
| 330741 | "AGARBATTI" AND OTHER ODORIFEROUS PREPARATIONS WHICH OPERATE BY BURNING | Use |
| 33074100 | "AGARBATTI" AND OTHER ODORIFEROUS PREPARATIONS WHICH OPERATE BY BURNING | Use |
| 330749 | OTHER | Use |
| 33074900 | OTHER | Use |
| 330790 | OTHER: | Use |
| 33079010 | DEPILATORIES | Use |
| 33079020 | STERILE CONTACT LENS CARE SOLUTION | Use |
| 33079090 | OTHER | Use |