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Verified Category: Cosmetics

HSN Code 3301

Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated

Current GST Rate
18%
Verified ✓
Rate noteRate varies within this heading — 5%: Following goods from Natural Menthol namely:- a.…; 18%: Following goods made from other than natural menthol,…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3301 specifically identifies following goods made from other than natural menthol, namely:- a. menthol and menthol crystals, b. peppermint (mentha oil) c. fractionated for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 3301 on all Tax Invoices for following goods made from other than natural menthol, namely:- a. menthol and menthol crystals, b. peppermint (mentha oil) c. fractionated
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 3301

"Classifying following goods made from other than natural menthol, namely:- a. menthol and menthol crystals, b. peppermint (mentha oil) c. fractionated correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Cosmetics category. AasanKhata automatically monitors these shifts for you."