GST rates Chapter 33 Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations

By | June 25, 2017
(Last Updated On: June 25, 2017)

GST rates Chapter 33

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 33: ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

GST RATES
Nil :
1.Kumkum, Bindi, Sindur, Alta : 3304
2.1 [Kajal [other than kajal pencil sticks] : 3304 20 00]
5% :
1.See also Sl. No. 2 of 12%
12% :
1.Tooth powder : 3306 10 10
2.Agarbatti and other odoriferous preparations which operate by burning : 3307 41 00
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
3307 Agarbatti : 5%]
3.1 [(i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated/de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil : 3302]
18% :
1.3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases.
2.3302 Mixtures of odoriferous substances and mixtures (including alcoholic solu- tions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds : including Fractionated/deterpenated mentha oil (DTMO), Dementholised oil (DMO), Spearmint oil, Mentha piperita oil
3.Hair oil : 3305 9011, 3305 90 19
4.Dentrifices – Toothpaste : 3306 10 20
5.2 [Kajal pencil sticks : 3304 20 00]
28% :All goods not specified elsewhere

1.3303 Perfumes and toilet waters.
2.3304 Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
3.3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) : except Hair oil – 3305 9011, 3305 90 19
4.3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages : except dentifrices – Toothpaste – 3306 10 20.
5.3307 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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants.
  1. Inserted by the GST Council in 16th Meeting held on 11-6-2017.
2. Inserted by the GST Council in 16th Meeting held on 11-6-2017.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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