HSN CodeGST 28%

3303

Chapter

33

Essential Oils & Cosmetics

Perfumes and toilet waters

HSN Code

3303

GST Rate

28%

Type

HSN

Common Items / Examples

perfumescolognedeodorant sprays

GST Rate Details

The applicable GST rate is 28%, split as:

  • CGST: 14% + SGST: 14% (for intra-state supply)
  • IGST: 28% (for inter-state supply)

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 3303?

HSN code 3303 is the Harmonised System of Nomenclature code for "Perfumes and toilet waters" under Chapter 33 — Essential Oils & Cosmetics. This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 3303?

The GST rate on HSN code 3303 (Perfumes and toilet waters) is 28%. CGST is 14% and SGST is 14% for intra-state, or IGST at 28% for inter-state transactions.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 3303 is an HSN code for goods.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.