The agarbatti hsn code is 3307 41, and incense sticks, dhoop, lobhan and sambrani share a 5% GST entry. Other odoriferous preparations that operate by burning, not named in that entry, are 18%.
Camphor, often sold beside agarbatti, is a chemical at 18%. Clay diyas carry no GST. This page lists the puja shop items, an agarbatti maker's bill and the raw material codes. Perfumes are on the perfume page.
Agarbatti: codes and GST rates
Item / HSN / GST- Agarbatti and incense sticks5%Specific entry
- Dhoop and dhoop batti5%Specific entry
- Lobhan and sambrani5%Specific entry
- Other burning preparations (scented cones not listed)18%Odoriferous preparations
- Camphor tablets18%Organic chemical
- Bamboo sticks for agarbatti5% or 18%Wooden articles
- Perfume compounds for agarbatti18%Fragrance mixtures
- Charcoal powderNilWood charcoal
- Diyas of clayNilEarthen lamps
Quick facts
HSN heading
3307 41: agarbatti and other odoriferous burning preparationsGST rate
5% (2.5% CGST + 2.5% SGST)Camphor
18%Rate before the reform
5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveClay diyas
Nil
Agarbatti hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Agarbatti, incense sticks | 3307 41 | 5% |
| Dhoop, dhoop batti, dhoop cones | 3307 41 | 5% |
| Lobhan, sambrani | 3307 41 | 5% |
| Other scented burning products | 3307 41 | 18% |
| Camphor | 2914 29 | 18% |
| Clay diyas | 6912 00 40 | Nil |
| Candles | 3406 | 5% |
| Kumkum, sindur | 3304 | Nil |
| Brass puja items | 7418 or 8306 | 5% |
Camphor hsn code and gst rate
Camphor tablets used in puja are an organic chemical under 2914 29. They are not named in the agarbatti entry, so they fall under the general 18% rate. A puja shop's bill will therefore show agarbatti at 5% and camphor at 18%.
Agarbatti maker's raw materials
Agarbatti makers buy bamboo sticks (4421), charcoal powder (nil), jigat powder (a plant based binder, 1404 or 1302), perfume compounds (3302 at 18%) and packaging. With several inputs at 18% against a 5% output, makers often carry surplus credit that the inverted structure refund can unlock. Wooden sticks are covered on the wood page.
Agarbatti maker's invoice
Agarbatti unit to a distributor: Agarbatti packs, HSN 3307 41, 1,000 packs, Rs 40,000. Dhoop cones, HSN 3307 41, 500 boxes, Rs 15,000. Taxable value Rs 55,000. IGST 5% Rs 2,750. Total Rs 57,750.
Did the reform change agarbatti gst rate
Agarbatti was 5% before 22 September and stayed at 5%. The reform did not change it, but some related items moved: candles and brass puja items now share 5%, while camphor stays at 18%. A puja shop's billing master should carry three rates: nil for kumkum, diyas and clay idols, 5% for agarbatti, candles and brass items, and 18% for camphor and decorative items not covered by a lower entry.
Agarbatti hsn code for exporters
India exports large quantities of agarbatti. Shipments abroad count as zero rated supplies: the exporter either files a bond or LUT and ships tax free, or pays IGST at shipment and gets it refunded. Export houses usually choose the LUT route to keep cash free. Export invoices use the 8 digit code, such as 3307 41 00.
Puja shop items
Kumkum and sindur are nil, candles 5%, brass idols and bells 5%, clay idols nil and clay diyas nil. Flowers and garlands sold fresh are nil as fresh produce, while artificial flowers are 18%. Coconuts for puja are nil when fresh, and so are betel leaves and fresh tulsi. See cosmetics and gift items.
Agarbatti gst rate and home units
Many agarbatti makers are small home units. Those below the registration threshold for goods do not need to register, but large buyers often prefer suppliers who can give a tax invoice. Job work of rolling agarbatti on a principal's materials is not on the 5% job work list and is generally 18%.
Incense codes here reflect the specific agarbatti entry and related headings. Products not named in the entry can fall at 18%, so check the GST portal entry and ask a GST practitioner or chartered accountant about new scented products.
Frequently asked questions
What GST rate applies to agarbatti?
Agarbatti, dhoop, lobhan and sambrani are taxed at 5%.
What is the agarbatti hsn code?
Agarbatti is 3307 41.
What is the camphor hsn code and gst rate?
Camphor is 2914 29, at 18%.
What is the incense sticks hsn code?
Incense sticks are agarbatti under 3307 41, at 5%.
Do clay diyas attract GST?
No, clay lamps are on the nil list.