The cosmetic hsn code for beauty and skin care products, such as creams, lotions, lipstick, nail polish and sunscreen, is 3304, and GST on these is 18%. Several daily care items in the same chapter moved to 5% in the reform: talcum and face powder, toothpaste, tooth powder, toothbrushes, shaving cream and aftershave. Kajal, kumkum, bindi, sindur and alta are nil rated.
A single beauty counter can therefore carry three rates. This page lists each product, shows how a distributor bills a mixed order, and explains the cosmetic versus medicine line. Hair products are covered on the shampoo and hair oil page and fragrances on the perfume page.
Cosmetics: codes and GST rates
Item / HSN / GST- Face cream, body lotion, moisturiser18%Skin care preparations
- Lipstick and lip products18%Lip make-up
- Eye make-up (other than kajal)18%Eyeliner, mascara
- Nail polish and manicure products18%Nail preparations
- Sunscreen and fairness creams18%Skin care
- Talcum powder and face powder5%Specific Schedule I entry
- Kajal, kumkum, bindi, sindur, altaNilNil list, except kajal pencil sticks
- Toothpaste5%Moved down from 18%
- Tooth powder and dental floss5%Oral care basics
- Mouthwash and other oral care18%Other preparations
- Toothbrushes5%Including dental plate brushes
- Shaving cream and aftershave lotion5%Specific entry
- Face wash (liquid cleanser)18%Surface active skin cleanser
Quick facts
HSN heading
3304: beauty, make-up and skin care preparationsGST rate
18% for make-up and creams (9% CGST + 9% SGST)5% items
Talc, face powder, toothpaste, toothbrush, shaving creamNil items
Kajal, kumkum, bindi, sindur, altaDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3004 for creams sold as cosmetics
Cosmetic hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Lipstick, lip balm | 3304 10 | 18% |
| Eyeliner, mascara, eye shadow | 3304 20 | 18% |
| Kajal (other than pencil sticks) | 3304 20 | Nil |
| Nail polish, remover | 3304 30 | 18% |
| Talcum powder, compact face powder | 3304 91 | 5% |
| Face cream, body lotion, sunscreen | 3304 99 | 18% |
| Kumkum, bindi, sindur, alta | 3304 99 | Nil |
| Toothpaste | 3306 10 | 5% |
| Tooth powder | 3306 10 | 5% |
| Dental floss | 3306 20 | 5% |
| Mouthwash | 3306 90 | 18% |
| Shaving cream, aftershave | 3307 10 | 5% |
| Deodorant | 3307 20 | 18% |
| Face wash | 3401 30 | 18% |
| Toothbrush | 9603 21 | 5% |
3304 hsn code gst rate
Heading 3304 covers beauty or make-up preparations and skin care preparations other than medicines, including sunscreens and manicure or pedicure products. The general entry is 18%. Schedule I carves out talcum powder and face powder at 5%, and the nil list carves out kajal (other than kajal pencil sticks), kumkum, bindi, sindur and alta.
Toothpaste hsn code and gst rate
Toothpaste and tooth powder are 3306 10 at 5%, down from 18% before the reform. Dental floss is 3306 20 at 5%. Mouthwash and other oral care preparations under 3306 90 stay at 18%. Toothbrushes are brushes under 9603 21 at 5%; see brooms and brushes.
Face wash hsn code and body lotion
Liquid face wash is a surface active skin cleanser and is usually billed under 3401 30 at 18%. Some creamy cleansers are billed under 3304 99, also 18%. Body lotions and moisturisers are 3304 99. Bath soap bars are 3401 11 at 5%; see soap.
Cosmetic or medicine
A cream with a drug licence sold for treating a skin condition can be a medicine under 3004 at 5%. A cream sold for beauty or general skin care is a cosmetic under 3304 at 18%, even if it contains herbal or active ingredients. The label, the licence and how the product is marketed all matter. See medicines.
Distributor's invoice
Distributor to a chemist: Toothpaste 150 g, HSN 3306 10, 100 tubes, Rs 9,000, GST 5% Rs 450. Face cream 50 g, HSN 3304 99, 40 jars, Rs 8,000, GST 18% Rs 1,440. Kumkum, HSN 3304 99, 100 packs, Rs 1,500, Nil. Total Rs 20,390.
For a buyer in the same state, CGST and SGST each take half of every tax amount. Salons using these products for services charge for a service, explained on the salon services page.
What the reform did to cosmetic gst rate
Until 22 September toothpaste, talcum powder, toothbrushes and shaving cream were taxed at 18%. They moved to 5% as daily use items. Make-up and skin creams stayed at 18%. Distributors who keep a single 18% rate for all personal care items in their billing software are over charging on the 5% items.
Treat this beauty counter guide as background, not a ruling. The line between a cosmetic and a medicine, and between nil and taxed beauty items, depends on the product, so verify on the GST portal and ask a GST practitioner or chartered accountant for new launches.
Frequently asked questions
What is the 3304 hsn code gst rate?
Most items under 3304 are 18%. Talcum and face powder are 5%, and kajal, kumkum, bindi, sindur and alta are nil.
What is the toothpaste hsn code and gst rate?
Toothpaste is 3306 10, at 5% since the reform.
What is the face wash hsn code?
Liquid face wash is usually 3401 30, at 18%.
What is the toothbrush hsn code?
Toothbrushes are 9603 21, at 5%.
What is the talcum powder hsn code?
Talcum powder is 3304 91, at 5%.