The HSN code for beauty or make-up preparations is 3304. It covers lipsticks, eye make-up, nail preparations, skincare products and sunscreens. Most products attract 18% GST, while talcum powder and face powder attract 5% GST. Certain traditional products, including specified kajal and kumkum, are exempt.
What Is the HSN Code for Beauty or Make-Up Preparations?
Beauty and make-up preparations are classified under HSN 3304, which belongs to Chapter 33 of the Indian Customs Tariff.
This heading covers cosmetics and non-medicinal skincare preparations, including products used for the lips, eyes, face, nails and skin.
| Particular | Details |
|---|---|
| Product category | Beauty and make-up preparations |
| HSN heading | 3304 |
| HSN chapter | 33 |
| Common products | Lipstick, foundation, eye make-up, skincare creams and sunscreen |
| General GST rate | 18% |
| Special GST rates | 5% or Nil, depending on the product |
The applicable GST rate depends on the product description, not simply the four-digit HSN heading.
HSN Codes for Different Beauty and Make-Up Products
The Indian Customs Tariff divides heading 3304 into the following product categories.
| Product category | HSN code | GST rate |
|---|---|---|
| Lip make-up preparations, including lipstick | 33041000 | 18% |
| Eye make-up preparations | 33042000 | Generally 18% |
| Manicure and pedicure preparations | 33043000 | 18% |
| Face powder and talcum powder | 330491 | 5% |
| Other qualifying cosmetic powders | 330491 | Generally 18%, unless specifically covered by the reduced-rate entry |
| Skincare creams, lotions, sunscreen and other qualifying skincare preparations | 330499 | Generally 18% |
| Specified kajal, kumkum, bindi, sindur and alta | 3304 | Nil, subject to the applicable exemption |
Note: HSN 330491 and 330499 are six-digit subheadings. Businesses should select the correct eight-digit tariff item when required.
The 2025 GST notification specifically identifies talcum powder and face powder for the reduced 5% rate. Other powders should not automatically receive that rate. Ministry of Commerce and Industry
GST Rate on Beauty and Make-Up Preparations in India
Most beauty and make-up preparations classified under HSN 3304 attract 18% GST.
This includes common products such as lipstick, foundation, nail polish, sunscreen and non-medicinal skincare creams.
However, the government introduced a reduced GST rate of 5% for talcum powder and face powder, effective 22 September 2025.
Certain traditional cosmetic products, including kajal other than kajal pencil sticks, kumkum, bindi, sindur and alta, are exempt from GST under the specified entry.
GST Calculation Example
Suppose a cosmetics retailer sells lipstick worth ₹10,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹10,000 |
| GST @ 18% | ₹1,800 |
| Total invoice value | ₹11,800 |
For an intra-state sale, GST consists of ₹900 CGST and ₹900 SGST.
If the same retailer sells qualifying face powder worth ₹10,000, GST at 5% would be ₹500, making the total invoice value ₹10,500.
Which Beauty Products Are Not Covered Under HSN 3304?
Not all personal-care products fall under HSN 3304.
Different product categories have separate classifications under Chapter 33.
| HSN heading | Product category |
|---|---|
| 3303 | Perfumes and toilet waters |
| 3304 | Beauty, make-up and non-medicinal skincare preparations |
| 3305 | Hair-care preparations, including shampoos and hair oils |
| 3306 | Oral and dental hygiene preparations |
| 3307 | Shaving preparations, deodorants and other specified toilet preparations |
For example, shampoo falls under HSN 3305, while toothpaste falls under HSN 3306.
Medicated skincare products may require classification under Chapter 30 when they meet the relevant requirements for medicaments.
How to Identify the Correct HSN Code for Cosmetics
Businesses should identify the product’s primary purpose before selecting an HSN code.
For example, a lipstick generally falls under 33041000, while an eye make-up product generally falls under 33042000.
Next, check whether the product qualifies for a specific GST rate or exemption.
This is particularly important for face powder, talcum powder and traditional products such as kajal.
Finally, verify the classification using the official GST Portal or Indian Customs Tariff before applying the tax rate on invoices.
FAQs About Beauty and Make-Up Preparations HSN Codes
What is the HSN code for beauty and make-up products?
The HSN code for beauty and make-up preparations is 3304. The exact subheading depends on whether the product is intended for the lips, eyes, nails or skin.
What is the GST rate on cosmetics in India?
Most cosmetics under HSN 3304 attract 18% GST. Talcum powder and face powder attract 5%, while certain specified traditional products are exempt.
What is the HSN code for lipstick?
Lipstick and other lip make-up preparations fall under HSN 33041000 and generally attract 18% GST.
Is GST on face powder 5% or 18%?
Face powder classified under HSN 3304 attracts 5% GST under the revised rate effective 22 September 2025.
Manage Cosmetics Billing with myBillBook
Beauty product retailers and wholesalers often deal with different cosmetic categories, brands, variants and GST rates.
With myBillBook billing software, businesses can create GST invoices, manage product inventory and track sales.
Using the correct HSN code and GST rate helps maintain accurate billing records.
Sources
- CBIC – Notification No. 9/2025-Integrated Tax (Rate)
- Press Information Bureau – GST Rate Changes Announced in September 2025
- GST Council – Official GST Goods Rates
- GST Portal – Search HSN Code
Last Reviewed: 16 October 2026
