What is the GST (IGST) rate for HSN code 33049910?

HSN code 33049910 (Cosmetics) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 33049910?

The Basic Customs Duty (BCD) for HSN code 33049910 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 33049910 cover?

HSN code 33049910 covers Cosmetics. It sits under Chapter 33 – Essential oils and resinoids, perfumery, cosmetic or toilet preparations, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.

What is the unit of measurement for HSN code 33049910?

The standard unit of quantity (UQC) for HSN code 33049910 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Cosmetics HSN Code 3304

Q: What is the HSN code for Cosmetics?

The HSN code for Cosmetics is 33049910, classified under Chapter 33 – Essential oils and resinoids, perfumery, cosmetic or toilet preparations of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for cosmetics?

Cosmetics fall under heading 3304 — lip make-up under 33041000, eye make-up under 33042000, face creams under 33049910, and moisturising lotion under 33049930.

18% IGSTSchedule II

Beauty and make-up preparations, including skin-care, are classified under HSN heading 3304. Lip, eye and skin-care preparations each have their own tariff item.

Search any HSN code

Heading

3304

Primary code

33049910

GST / IGST

18%

Customs duty (BCD)

20%

Cosmetics HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3304 (beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
33041000	- Lip make-up preparations	18%	20%
33042000	- Eye make-up preparations	18%	20%
33049910	- Face creams	18%	20%
33049930	- Moisturising lotion	18%	20%

FTA preferential rates: 13 partner agreement(s) listed for 33049910; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for cosmetics?

The HSN code for cosmetics is 3304 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for cosmetics the most common is 33049910, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How cosmetics is classified under HSN

The HSN classification for cosmetics narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 332-digitEssential oils and resinoids, perfumery, cosmetic or toilet preparations
33044-digit headingBEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS
3304996-digit subheading- Other:
330499108-digit tariff item- Face creams

Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

GST on cosmetics

Cosmetics (HSN 3304) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 33049910 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported cosmetics

When cosmetics (HSN 33049910) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 33049910 →

Conclusion

The HSN code for cosmetics is 3304 at the heading level, with 33049910 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.