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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