The HSN code for agarbatti is 33074100, and the applicable GST rate is 5% in India. This classification covers incense sticks used for religious ceremonies, prayers and fragrance, along with specified products such as dhoop batti, lobhan and sambraani.
What Is the HSN Code for Agarbatti?
Agarbatti is classified under HSN 33074100, which belongs to Chapter 33 of the Indian Customs Tariff.
Heading 3307 includes preparations for perfuming or deodorising rooms, including certain fragrant products used during religious ceremonies.
The relevant classification is:
| Particular | Details |
|---|---|
| Product | Agarbatti (Incense Sticks) |
| HSN Code | 33074100 |
| HSN Chapter | 33 |
| HSN Heading | 3307 |
| HSN Subheading | 330741 |
| GST Rate | 5% |
This classification generally applies to conventional incense sticks that release fragrance when burned.
GST Rate on Agarbatti in India
Agarbatti classified under HSN 33074100 attracts 5% GST.
The applicable tax depends on the type of transaction:
- Intra-state sales: 2.5% CGST + 2.5% SGST
- Inter-state sales: 5% IGST
The rate applies to qualifying agarbatti products sold by manufacturers, wholesalers, distributors and retailers.
GST Calculation Example
Suppose an agarbatti manufacturer sells incense sticks worth ₹10,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable Value | ₹10,000 |
| GST @ 5% | ₹500 |
| Total Invoice Value | ₹10,500 |
For an intra-state transaction, the GST amount comprises ₹250 CGST and ₹250 SGST.
Types of Agarbatti Covered Under HSN 33074100
Different types of conventional incense sticks generally fall under the same HSN classification.
1. Masala Agarbatti
Masala agarbatti is prepared using aromatic powders, natural ingredients, binding materials and fragrance compounds.
It is commonly used during religious ceremonies and for household fragrance.
2. Scented Agarbatti
Scented agarbatti contains added fragrance materials and is available in varieties such as sandalwood, rose and jasmine.
The fragrance alone does not ordinarily change its HSN classification.
3. Charcoal-Based Agarbatti
These incense sticks are manufactured using charcoal powder, binding materials and fragrance ingredients.
Qualifying finished agarbatti generally falls under HSN 33074100.
4. Bamboo-Less Agarbatti
Bamboo-less agarbatti is manufactured without a traditional bamboo stick.
The absence of a bamboo core does not automatically change the classification when the finished product qualifies as agarbatti.
Note: Raw incense materials, fragrance oils and unfinished manufacturing inputs may require separate HSN classifications.
Agarbatti vs Dhoop Batti: HSN Code Difference
Agarbatti and dhoop batti differ in their physical form and composition, but both are specifically included in the concessional GST entry.
| Product | HSN Code | GST Rate |
|---|---|---|
| Agarbatti | 33074100 | 5% |
| Dhoop batti | 33074100 | 5% |
| Dhoop | 33074100 | 5% |
| Lobhan | 33074100 | 5% |
| Sambraani | 33074100 | 5% |
These products are covered by the specific GST description for agarbatti and related incense preparations.
Other fragrance preparations should be classified separately according to their composition and intended use.
Are All Incense Products Taxed at 5% GST?
No. The 5% GST rate specifically covers agarbatti, lobhan, dhoop batti, dhoop and sambraani.
Other odoriferous preparations that operate by burning may attract 18% GST, even when classified under the broader HSN subheading 330741.
Businesses should therefore verify the exact product description before applying the concessional rate.
FAQs About Agarbatti HSN Codes
What is the eight-digit HSN code for agarbatti?
The eight-digit HSN code for agarbatti is 33074100, covering incense sticks and specified odoriferous preparations that operate by burning.
Is GST on agarbatti 5% or 18%?
Agarbatti attracts 5% GST in India. The applicable rate is 2.5% CGST plus 2.5% SGST for intra-state sales, or 5% IGST for inter-state sales.
Do handmade and machine-made agarbatti have different HSN codes?
Generally, no. Conventional handmade and machine-made agarbatti fall under HSN 33074100. The manufacturing method alone does not ordinarily change the classification.
Do scented and unscented agarbatti have different HSN codes?
Different fragrances do not automatically change the HSN code. However, a product must meet the relevant tariff description for agarbatti or another covered preparation.
Manage Agarbatti Billing and Inventory with myBillBook
Agarbatti manufacturers, wholesalers and retailers often deal with multiple fragrances, packet sizes and product varieties.
Using the correct HSN code helps businesses maintain accurate GST invoices and product records.
With myBillBook billing software, businesses can create GST invoices, manage inventory and track product-wise sales.
Businesses can also use myBillBook’s HSN Code Finder to search for relevant product classifications.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) – GST rate schedule for HSN 33074100.
- GST Council – GST rate notifications and classification references.
- Directorate General of Foreign Trade (DGFT) – Indian Trade Classification (ITC-HS).
Last Reviewed: 13 October 2026
