Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3304 Kajal [except kajal pencil sticks], kumkum, bindi, sindur, alta Nil Nil Nil Nil
3307 41 00 Agarbatti 2.5% 2.5% 5% Nil
3302 Following goods namely: a) Menthol and menthol crystals b) Peppermint (mentha oil) c) Fractionated / de-terpenated mentha oil d) De-mentholised oil, e) Spearmint oil, f) Mentha piperita oil 6% 6% 12% Nil
3306 10 00 Tooth powder 6% 6% 12% Nil
3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis] 6% 6% 12% Nil
3301 Essential oils (terpeneless or not), including concretes and absolutes; 9% 9% 18% Nil
3301 resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils 9% 9% 18% Nil
3301 in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils 9% 9% 18% Nil
3301 aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit 9% 9% 18% Nil
3301 essential oils other than those of citrus fruit such as eucalyptus oil, etc 9% 9% 18% Nil
3301 flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases 9% 9% 18% Nil
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances 9% 9% 18% Nil
3302 kind used as raw materials in industry; other preparations based on odoriferous substances 9% 9% 18% Nil
3302 kind used for the manufacture of beverages; such as synthetic perfumery compounds [other than menthol and menthol crystals 9% 9% 18% Nil
3302 peppermint (menthol oil), fractioned / de-terpenated mentha oil, de-mentholised oil, spearmint oil, mentha piperita oil] 9% 9% 18% Nil
3304 20 00 Kajal pencil sticks 9% 9% 18% Nil
3305 90 11,3305 90 19 Hair oil 9% 9% 18% Nil
3306 10 20 Dentifrices- toothpaste 9% 9% 18% Nil
3303 Perfumes and toilet waters 9% 9% 18% Nil
3304 Beauty or make-up preparations and for the care of the skin including sunscreen or sun tan preparations 9% 9% 18% Nil
3304 manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta] 9% 9% 18% Nil
3305 All goods, i.e. preparations for use on the hair such as shampoos; preparations for permanent waving or straightening 9% 9% 18% Nil
3305 hair lacquers; brilliantines (spirituous); hair cream, hair dyes (natural, herbal or synthetic) [other than hair oil] 9% 9% 18% Nil
3306 Preparations for oral or dental hygiene, including and powders 9% 9% 18% Nil
3306 yarn used to clean between the teeth (dental floss), in individual retail packages 9% 9% 18% Nil
3307 Pre-shave, shaving or after shave preparations, personal deodorants, bath products 9% 9% 18% Nil
3307 Depilatories and other perfumery, cosmetic or toilet products, not elsewhere specified or included 9% 9% 18% Nil
3307 prepared room deodorizers, whether or not perfumed or having disinfectant properties; such as pre-shave, shaving or after shave preparations, shaving cream, personal deodorants and antiperspirants 9% 9% 18% Nil