HSN Code 3304 — Cosmetics & make-up
HSN code 3304 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 3304 (cosmetics & make-up) is taxed at 18% GST. This code falls under Chapter 33 — Essential oils and resinoids, perfumery, cosmetic or toilet preparations.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 3304 at a glance
| HSN Code | 3304 |
| Description | 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 33 — Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Heading | 3304 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 3304
17 more specific 6- and 8-digit codes fall under 3304 (cosmetics & make-up). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 330410 | Lip Make-Up Preparations | 18% |
| 330420 | Eye Make-Up Preparations | 18% |
| 330430 | Manicure or Pedicure Preparations | 18% |
| 330491 | Powders, Whether or Not Compressed: | 18% |
| 330499 | Other: | 18% |
| 33041000 | Lip Make-Up Preparations | 18% |
| 33042000 | Eye Make-Up Preparations | 18% |
| 33043000 | Manicure or Pedicure Preparations | 18% |
| 33049110 | Face Powders | 18% |
| 33049120 | Talcum Powders | 18% |
| 33049190 | Other | 18% |
| 33049910 | Face Creams | 18% |
| 33049920 | Nail Polish or Lacquers | 18% |
| 33049930 | Moisturising Lotion | 18% |
| 33049940 | Sindur, Bindi, Kumkum | 18% |
| 33049950 | Turmeric Preparations | 18% |
| 33049990 | Other | 18% |
Frequently Asked Questions
What is the HSN code for cosmetics & make-up?
What is the GST rate on cosmetics & make-up?
Which chapter does HSN code 3304 belong to?
Is the HSN code 3304 mandatory on invoices for cosmetics & make-up?
Related HSN codes in Chapter 33
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