Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages. Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 3307 | Shaving cream, shaving lotion, aftershave lotion Notification 9/2025-CT(R), Schedule I, S.No. 249 |
| 5%2.5% + 2.5% | 3307 41 00 | Agarbatti, lobhan, dhoop batti, dhoop, sambraani Notification 9/2025-CT(R), Schedule I, S.No. 250 |
| 18%9% + 9% | 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] Notification 9/2025-CT(R), Schedule II, S.No. 64 |
| 18%9% + 9% | 3307 41 00 | Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] Notification 9/2025-CT(R), Schedule II, S.No. 65 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 3307 in the GSTN HSN master (16 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 3307 10 | PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS: | – | |
| 3307 10 10 | SHAVING CREAM | – | Save |
| 3307 10 90 | OTHER | – | Save |
| 3307 20 | PERSONAL DEODORANTS AND ANTI-PERSPIRANTS | – | |
| 3307 20 00 | PERSONAL DEODORANTS AND ANTI-PERSPIRANTS | – | Save |
| 3307 30 | PERFUMED BATH SALTS AND OTHER BATH PREPARATIONS: | – | |
| 3307 30 10 | BATH OIL (THAILAM) | – | Save |
| 3307 30 90 | OTHER | – | Save |
| 3307 41 | "AGARBATTI" AND OTHER ODORIFEROUS PREPARATIONS WHICH OPERATE BY BURNING | 5% or 18% (Sch. I S.No. 250, Sch. II S.No. 65) | |
| 3307 41 00 | "AGARBATTI" AND OTHER ODORIFEROUS PREPARATIONS WHICH OPERATE BY BURNING | 5% or 18% (Sch. I S.No. 250, Sch. II S.No. 65) | Save |
| 3307 49 | OTHER | – | |
| 3307 49 00 | OTHER | – | Save |
| 3307 90 | OTHER: | – | |
| 3307 90 10 | DEPILATORIES | – | Save |
| 3307 90 20 | STERILE CONTACT LENS CARE SOLUTION | – | Save |
| 3307 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (3307) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
