The HSN code for perfumed hair oil is 33059011, while other hair oil is classified under 33059019. The applicable GST rate on hair oil in India is 5%, reduced from 18% effective 22 September 2025. The correct eight-digit code depends on the product’s formulation and classification.
What Is the HSN Code for Hair Oil?
Hair oil falls under HSN heading 3305, which covers preparations for use on the hair.
Within this heading, the Indian Customs Tariff distinguishes between perfumed hair oil and other hair oil.
| HSN Code | Product Description | GST Rate |
|---|---|---|
| 33059011 | Perfumed hair oil | 5% |
| 33059019 | Other hair oil | 5% |
Both codes fall under six-digit subheading 330590.
For example, a conventional scented hair oil marketed for hair care generally falls under HSN 33059011. A qualifying hair oil without added perfume may fall under HSN 33059019.
The product’s actual formulation and presentation should be checked before selecting the eight-digit code.
GST Rate on Hair Oil in India
Hair oil attracts 5% GST under the revised GST rate structure effective 22 September 2025.
Previously, hair oil generally attracted 18% GST.
For taxable supplies at 5%, the applicable components are:
-
Intra-state sales: 2.5% CGST + 2.5% SGST
-
Inter-state sales: 5% IGST
The revised rate applies to qualifying hair oil products under Heading 3305, including perfumed and other hair oils.
GST Calculation Example
Suppose a distributor sells hair oil worth ₹10,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable Value | ₹10,000 |
| GST @ 5% | ₹500 |
| Total Invoice Value | ₹10,500 |
For an intra-state sale, the ₹500 GST comprises ₹250 CGST and ₹250 SGST.
Types of Hair Oil and Their HSN Classification
Perfumed Hair Oil
Perfumed hair oil contains fragrance ingredients and is marketed for application to the hair or scalp.
It generally falls under HSN 33059011.
Non-Perfumed Hair Oil
Hair oil that does not fall under the perfumed hair oil tariff item may be classified under HSN 33059019, provided it meets the description of a hair oil preparation.
Herbal and Ayurvedic Hair Oil
Herbal hair oils may contain ingredients such as amla, bhringraj, hibiscus or other botanical extracts.
Ordinary cosmetic hair oils are generally classified under Heading 3305. However, products presented and classified as Ayurvedic medicaments may fall under Chapter 30 instead.
The word “Ayurvedic” on the label does not, by itself, determine the HSN code.
Coconut-Based Hair Oil
Coconut oil marketed and supplied as a hair-care preparation may fall under Heading 3305.
However, edible coconut oil can fall under Chapter 15. Classification depends on the product’s characteristics, presentation and applicable tariff rules.
Businesses should not assume that every coconut oil product uses the hair oil HSN code.
Hair Oil vs Other Hair-Care Products: HSN and GST Difference
Hair oil is classified separately from several other preparations used on the hair.
| Product | HSN Code | General GST Rate |
|---|---|---|
| Perfumed hair oil | 33059011 | 5% |
| Other hair oil | 33059019 | 5% |
| Shampoo | 33051010 / 33051090 | 5% |
| Hair cream | 33059030 | 18% |
| Hair dye | 33059040 | 18% |
Although these products fall under Heading 3305, they do not all attract the same GST rate.
The concessional 5% rate applies to hair oil and shampoo, while most other preparations for use on the hair attract 18% GST.
Frequently Asked Questions
What is the eight-digit HSN code for hair oil?
The eight-digit HSN code is 33059011 for perfumed hair oil and 33059019 for other hair oil.
Is GST on hair oil 5% or 18%?
The current GST rate on qualifying hair oil is 5%, effective 22 September 2025. The previous rate was generally 18%.
What is the HSN code for herbal hair oil?
Ordinary herbal hair oil classified as a cosmetic hair preparation generally falls under HSN 33059011 or 33059019, depending on whether it is perfumed. Products classified as medicaments require separate assessment.
Is coconut oil classified under the same HSN code as hair oil?
Not always. Coconut oil supplied as an edible oil may fall under Chapter 15, while qualifying coconut-based hair oil preparations may fall under Heading 3305.
Sources
- Ministry of Commerce – Indian Tariff Schedule – HSN 33059011 and 33059019.
- GST Council – Recommendations of the 56th Meeting – GST reduction on hair oil.
- CBIC – Notification No. 9/2025-Integrated Tax (Rate) – Hair oil under the revised 5% GST schedule.
Last Reviewed: 15 October 2026
