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.
About HSN 3304
HSN heading 3304 covers beauty and make-up preparations and products for caring for the skin, other than medicaments. In an everyday Indian store, this is the cosmetics shelf: foundation, compact powder, lipstick, kajal, eyeliner, blush, face creams and moisturisers, anti-ageing and fairness creams, face packs and masks, as well as sunscreen and suntan lotions and manicure or pedicure preparations like nail polish and nail-polish remover. It sits in Chapter 33, which groups perfumery, cosmetic and toilet preparations. Under GST 2.0 these goods attract 18% GST, which falls in the standard slab. The 3304 code goes on your tax invoice, feeds the HSN summary table of GSTR-1, and travels on the e-way bill when the consignment crosses the value threshold. Remember the digit hierarchy: 3304 is a 4-digit heading; a specific item like lipstick or nail varnish sits in a 6 or 8-digit sub-code beneath it. Businesses up to Rs 5 crore turnover may report at 4 digits on B2B invoices; above that, report 6 digits. A practical tip: anything with a therapeutic or curative claim may instead be a medicament, which 3304 expressly excludes, so check the label claim before classifying.
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
Is the GST rate on lipstick, foundation and face cream under HSN 3304 really 18%?
Does a medicated or therapeutic skin cream fall under HSN 3304 at 18%?
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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