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HSN 3305 18% GST

HSN Code 3305 — Shampoo & hair care

HSN code 3305 covers Preparations for Use on the Hair. Under GST 2.0 (effective 22 September 2025), HSN 3305 (shampoo & hair care) 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 3305 at a glance

HSN Code3305
DescriptionPreparations for Use on the Hair
GST Rate (GST 2.0)18%
ChapterChapter 33 — Essential oils and resinoids, perfumery, cosmetic or toilet preparations
Heading3305

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 3305

HSN heading 3305 covers "Preparations for Use on the Hair" — the everyday hair-care products most Indian retailers and FMCG distributors stock daily. Think shampoos, hair oils, hair conditioners, hair gels, creams, lacquers and sprays, along with preparations meant for permanent waving, straightening, dyeing or otherwise treating the hair. If a product is formulated to be applied to the hair and sold for grooming or styling, it almost certainly sits under this heading. Under GST 2.0 (effective 22 September 2025), goods classified here attract 18%, which falls in the standard slab. As a 4-digit heading, 3305 is the parent; specific items such as a shampoo or a hair oil live in 6-digit and 8-digit sub-codes beneath it (for example 330510 for shampoos), so the exact tariff line you report depends on the precise product. In Tally, the code flows onto the tax invoice, into the HSN summary of your GSTR-1, and onto e-way bills. A practical classification tip: confirm the product is genuinely a hair preparation and not a general perfume or skin cosmetic, since those fall under neighbouring Chapter 33 headings, not 3305.

Sub-classifications under HSN 3305

15 more specific 6- and 8-digit codes fall under 3305 (shampoo & hair care). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
330510Shampoos:18%
330520Preparations for Permanent Waving or Straightening18%
330530Hair Lacquers18%
330590Other :18%
33051010Containing Spirit18%
33051090Other18%
33052000Preparations for Permanent Waving or Straightening18%
33053000Hair Lacquers18%
33059011Perfumed18%
33059019Other18%
33059020Brilliantines (Spirituous)18%
33059030Hair Cream18%
33059040Hair Dyes (Natural, Herbal or Synthetic)18%
33059050Hair Fixers18%
33059090Other18%

Frequently Asked Questions

What GST rate applies to shampoo and hair oil under HSN 3305?
Hair preparations under HSN heading 3305 — including shampoos, hair oils, conditioners, gels and hair sprays — attract 18% GST. Under GST 2.0, effective 22 September 2025, this sits in the standard 18% slab. Apply this rate on your tax invoice and report the corresponding HSN in your GSTR-1 HSN summary.
Should I use 4-digit 3305 or a longer code for my hair products?
3305 is the 4-digit heading. Businesses with aggregate turnover up to Rs 5 crore may report 4-digit HSN on B2B invoices, while those above Rs 5 crore must report 6-digit codes on all invoices. So a larger seller would use a 6-digit sub-code (such as 330510 for shampoos) rather than just 3305. Exports and imports use 8-digit codes.
What is the HSN code for shampoo & hair care?
The HSN code for shampoo & hair care is 3305, under Chapter 33 (Essential oils and resinoids, perfumery, cosmetic or toilet preparations).
What is the GST rate on shampoo & hair care?
Under GST 2.0, HSN 3305 (shampoo & hair care) is taxed at 18% GST.
Which chapter does HSN code 3305 belong to?
HSN 3305 belongs to Chapter 33 of the HSN classification — Essential oils and resinoids, perfumery, cosmetic or toilet preparations.
Is the HSN code 3305 mandatory on invoices for shampoo & hair care?
Yes. To bill shampoo & hair care under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (3305) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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