The shampoo hsn code is 3305 10, and shampoo and hair oil are taxed at 5% since 22 September, down from 18%. Mehendi paste in cones is also 5%. Other hair preparations, such as hair colours, gels, serums, conditioners and sprays, stay at 18%.
Coconut oil sold in bottles labelled for the hair counts as a hair preparation, not cooking oil. This page lists each hair care product, a distributor's bill and the points on combs and brushes. Other personal care products are on the cosmetics page.
Shampoo and hair oil: codes and GST rates
Item / HSN / GST- Shampoo5%Moved down from 18%
- Hair oil, including coconut based hair oil5%Moved down from 18%
- Mehendi paste in cones5%Specific entry
- Hair colour, hair dye18%Other hair preparations
- Hair gel, wax, serum, conditioner18%Other hair preparations
- Hair straightening and perm products18%Permanent waving
- Hair sprays18%Lacquers
- Henna powder5%Vegetable product
- Hair brushes18%Combs are 9615 at 5%
Quick facts
HSN heading
3305: preparations for use on the hairGST rate
5% for shampoo and hair oil (2.5% CGST + 2.5% SGST)Other hair products
18%Rate before the reform
18% for shampoo and hair oilDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
1513 for coconut hair oil packed as hair oil
Shampoo hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Shampoo, anti dandruff shampoo | 3305 10 | 5% |
| Hair oil (coconut, amla, almond based) | 3305 90 | 5% |
| Mehendi cones | 3305 | 5% |
| Henna powder | 1404 | 5% |
| Hair colour, dye | 3305 90 | 18% |
| Conditioner | 3305 90 | 18% |
| Hair gel, wax, serum | 3305 90 | 18% |
| Hair spray | 3305 30 | 18% |
| Perming and straightening products | 3305 20 | 18% |
| Comb | 9615 | 5% |
| Hair brush | 9603 29 | 18% |
3305 hsn code gst rate
Heading 3305 covers preparations for use on the hair. Schedule I lists hair oil and shampoo at 5%, and mehendi paste in cones at 5%. Everything else in 3305 is in Schedule II at 18%. Pairing shampoo with conditioner in one priced pack can pull the whole pack up to 18%.
Hair oil hsn code and coconut oil
Hair oils, including coconut oil sold in packs labelled for hair use, are 3305 90 at 5%. Plain edible coconut oil is 1513 at 5%, so the rate is now the same either way, but the code should match how the product is labelled and sold. See edible oils.
Shampoo gst rate after the reform
Shampoo and hair oil were 18% before 22 September and moved to 5% as daily use items. A 340 ml shampoo with a taxable value of Rs 200 now carries Rs 10 GST instead of Rs 36. Distributors and retailers should update their item masters, since many continued billing at 18% for some weeks after the change. Sachets and small packs sold in rural shops are covered by the same 5% entry.
Hair colour hsn code
Hair colours and dyes, including henna based dyes in cream form, are other hair preparations at 18%. Pure henna powder is a vegetable product under 1404 at 5%.
Distributor's invoice
FMCG distributor to a chemist: Shampoo 340 ml, HSN 3305 10, 48 bottles, Rs 9,600, GST 5% Rs 480. Hair colour, HSN 3305 90, 36 packs, Rs 5,400, GST 18% Rs 972. Total Rs 16,452.
For a local customer, the 5% splits into 2.5% each and the 18% into 9% each. Salons using these products charge for a service; see salon services.
Combs and brushes
Combs, hair slides and hairpins are 9615 at 5%. Hair brushes are 9603 29 at 18%. Hair dryers are 8516 31 at 18%.
Hair care distributors can use this page as a reference point. The line between hair oil, shampoo and other hair preparations depends on the product, so check the GST portal and ask a GST practitioner or chartered accountant about combo packs.
Frequently asked questions
What GST rate applies to shampoo?
Shampoo is 5% since 22 September, down from 18%.
What is the hair oil hsn code and gst rate?
Hair oil is 3305 90, at 5%.
What is the 3305 hsn code gst rate?
Shampoo, hair oil and mehendi cones are 5%. Other hair preparations are 18%.
What is the hair colour hsn code?
Hair colours are 3305 90, at 18%.
Is coconut hair oil taxed as edible oil?
Coconut oil packed as hair oil is classed under 3305 at 5%. Edible coconut oil is 1513, also 5%.