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Verified Category: Cosmetics

HSN Code 3304

Beauty or makeup preparations

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3304 specifically identifies beauty or makeup preparations 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 3304 on all Tax Invoices for beauty or makeup preparations
  • 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 3304

"Classifying beauty or makeup preparations 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."