Cosmetics & Skin CareHSN Code & GST Rate
The HSN code for cosmetics & skin care is 3304, and the GST rate is 18%.
Beauty and make-up preparations, skin care, sunscreen and manicure products.
HSN code
3304
GST rate
18%
The mistake sellers make with 3304
The cosmetic-versus-medicament line is the expensive one here. A cream marketed for general skin care is 3304 at 18%. A product with a therapeutic claim and drug licensing may fall under 3004 at a much lower rate. Marketing copy is evidence: describing your cream as treating a condition while classifying it as a cosmetic is an inconsistency worth avoiding.
Where 3304 splits
The 4-digit heading is what most sellers report, but it divides further. If you report 6 or 8 digits, these are the branches under 3304:
| Code | Covers |
|---|---|
| 3304 10 | Lip make-up preparations |
| 3304 20 | Eye make-up preparations |
| 3304 30 | Manicure or pedicure preparations |
| 3304 99 | Other beauty and skin care preparations |
What this looks like on an invoice
| Taxable value | ₹449.00 |
|---|---|
| CGST @ 9% | ₹40.41 |
| SGST @ 9% | ₹40.41 |
| Invoice total | ₹529.82 |
A ₹449 face cream sold within your state. On an interstate sale the same ₹80.82 is charged as a single IGST line instead of the CGST/SGST split.
Selling this on a marketplace
Cosmetics require import and labelling compliance that marketplaces enforce at listing. Ayurvedic and cosmetic claims are handled very differently by both regulators and classification.
Once the code is settled, the GST calculator will add or remove GST from any price, and the profit calculators show what you actually keep after marketplace fees.
If a rate you found elsewhere does not match this page, check the date on it. The 12% and 28% slabs were removed on 22 September 2025 — see the full before-and-after slab table.
Common questions
What is the HSN code for cosmetics & skin care?+
The HSN code for cosmetics & skin care is 3304, and the GST rate is 18%. Beauty and make-up preparations, skin care, sunscreen and manicure products.
What is the GST rate on cosmetics & skin care?+
Under the slab structure effective 22 September 2025, cosmetics & skin care under HSN 3304 attracts 18% GST. On a sale within your own state this splits into CGST and SGST at half each; on an interstate sale it is charged as a single IGST amount.
What is the most common mistake with HSN 3304?+
The cosmetic-versus-medicament line is the expensive one here. A cream marketed for general skin care is 3304 at 18%. A product with a therapeutic claim and drug licensing may fall under 3004 at a much lower rate. Marketing copy is evidence: describing your cream as treating a condition while classifying it as a cosmetic is an inconsistency worth avoiding.
How many digits of HSN should I put on my invoice?+
3304 is the 4-digit heading. Depending on your turnover you may need to report 6 or 8 digits, and exports need the full 8-digit tariff item. Check the current requirement for your turnover band on the GST portal.
Related codes
- Shampoo & Hair Care3305
- Agarbatti & Room Freshener3307
- Mobile Cover & Plastic Article3926
- Tempered Glass & Screen Guard3919
Looking for a different product? Search it in the HSN code finder.
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