The perfume hsn code is 3303 for perfumes, eau de parfum, toilet waters and attar, and deodorants, body sprays and room or air fresheners sit in 3307, with GST on all of them at 18%. Fragrances did not move in the reform, unlike toothpaste and talc.
Two items in 3307 are 5%: shaving cream and aftershave, and agarbatti and dhoop. This page lists the codes, a fragrance distributor's bill and the gift set question. Other beauty products are on the cosmetics page.
Perfume and deodorant: codes and GST rates
Item / HSN / GST- Perfumes and eau de parfum18%Perfumes and toilet waters
- Attar and ittar18%Traditional perfume oils
- Body sprays and deodorants18%Personal deodorants
- Room fresheners and air fresheners18%Preparations for perfuming rooms
- Car air fresheners18%Room deodorisers
- Bath salts and bath preparations18%Bath products
- Shaving cream and aftershave5%Specific entry
- Agarbatti and dhoop5%Burning preparations
- Essential oils (raw)18%Before blending
- Perfume compounds for industry18%Fragrance mixtures
Quick facts
HSN headings
3303 perfumes, 3307 deodorants and freshenersGST rate
18% (9% CGST + 9% SGST)Lower rate
Shaving cream and agarbatti at 5%Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3304 (that is skin care)
Perfume hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Perfume, eau de parfum, eau de toilette | 3303 | 18% |
| Attar, ittar | 3303 | 18% |
| Deodorant, body spray, roll on | 3307 20 | 18% |
| Bath salts, bath gels for fragrance | 3307 30 | 18% |
| Room freshener, air freshener spray | 3307 49 | 18% |
| Car freshener, gel cups | 3307 49 | 18% |
| Shaving cream, aftershave lotion | 3307 10 | 5% |
| Agarbatti, dhoop, sambrani | 3307 41 | 5% |
| Other burning preparations (scented cones not listed) | 3307 41 | 18% |
| Essential oils | 3301 | 18% |
| Fragrance compounds | 3302 | 18% |
3307 hsn code gst rate
Heading 3307 holds pre-shave and after-shave preparations, personal deodorants, bath preparations, depilatories, room deodorisers and other perfumery or toilet preparations. The general rate is 18%. Shaving cream, shaving lotion and aftershave lotion are 5%, and agarbatti, lobhan, dhoop batti, dhoop and sambrani are 5%. See agarbatti.
Attar hsn code
Attar or ittar, a perfume oil made by distilling flowers or herbs into a base oil, is a perfume under 3303 at 18%. Raw essential oils sold to perfumers are 3301, also 18%. Traditional attar makers billing in bulk to traders charge 18%, and the blending of oils for a brand on its own materials is job work at 18%.
Perfume gst rate and the reform
Fragrances were 18% before 22 September and stayed there. The reform cut rates on daily use toiletries such as soap bars, toothpaste, talc and shampoo, but perfumes, deodorants and fresheners were treated as non essential. A shop selling both kinds of product now carries 5% and 18% lines side by side, and a perfume shop's bill is almost always 18% except for shaving products and agarbatti.
Room freshener and air freshener hsn code
Room fresheners, air freshener sprays, plug in diffusers with refills and car fresheners are preparations for perfuming rooms under 3307 49 at 18%. Electric diffuser devices without the liquid are appliances under 8516 or 8543.
Distributor's invoice
Fragrance distributor to a retailer: Deodorant 150 ml, HSN 3307 20, 120 cans, Rs 18,000. Perfume 100 ml, HSN 3303, 24 bottles, Rs 21,600. Shaving cream, HSN 3307 10, 60 tubes, Rs 4,200. GST at 18% on Rs 39,600: Rs 7,128. GST at 5% on Rs 4,200: Rs 210. Total Rs 51,138.
Gift sets of perfume
Put a perfume, a deodorant and a mini shaving cream in one priced gift box and the whole box goes at 18%, the top rate inside it. Selling items separately keeps the shaving cream at 5%. See gift items.
Fragrance sellers should treat this outline of headings 3303 and 3307 as background. Product form and use decide the line, so check the GST portal entry and ask a GST practitioner or chartered accountant about gift sets and new formats.
Frequently asked questions
What GST rate applies to perfume?
Perfumes under 3303 are 18%.
What is the 3307 hsn code?
3307 covers deodorants, bath preparations, room fresheners and shaving preparations. Most are 18%; shaving cream and agarbatti are 5%.
What is the room freshener hsn code?
Room fresheners are 3307 49, at 18%.
What is the attar hsn code?
Attar is a perfume under 3303, at 18%.
What is the deodorant hsn code?
Personal deodorants are 3307 20, at 18%.