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GST on Cosmetics — 18%

Cosmetics attracts 18% GST under HSN code 3304. Calculate the exact tax below.

Updated for 2026
HSN Code: 3304
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HSN Code for Cosmetics

HSN Code
3304

Cosmetics is classified under HSN code 3304 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for cosmetics.

GST Rate History for Cosmetics

Cosmetics and beauty products attract 18% GST since 2017. Some items like lipstick, nail polish, and shampoo were reduced from 28% to 18%.

Input Tax Credit (ITC) on Cosmetics

Yes, input tax credit (ITC) is available on cosmetics for registered businesses. If you purchase cosmetics for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Cosmetics

Here are example calculations showing GST on cosmetics at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹200₹36₹18₹18₹236
₹500₹90₹45₹45₹590
₹1,000₹180₹90₹90₹1,180
₹3,000₹540₹270₹270₹3,540

Related GST Rates

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Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Cosmetics in India?

Cosmetics attracts 18% GST in India under HSN code 3304. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the HSN code for Cosmetics?

The HSN code for Cosmetics is 3304. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Cosmetics?

To add 18% GST on cosmetics: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹90, Total = ₹590.

Can I claim input tax credit (ITC) on Cosmetics?

Yes, registered businesses can claim input tax credit on cosmetics purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Cosmetics changed since 2017?

Cosmetics and beauty products attract 18% GST since 2017. Some items like lipstick, nail polish, and shampoo were reduced from 28% to 18%.