GST Rate on Essential oil
The GST rate on essential oil is 18%, under HSN code 3301 (essential oils (mentha, citronella)). Here is the full breakdown, a worked example, and related rates in Pharmaceuticals.
GST rate breakdown for essential oil
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 3301
- Also covers: mint oil, lavender oil, aromatherapy
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on essential oil
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on essential oil
What is the GST rate on essential oil?
The GST rate on essential oil is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Essential oil falls under HSN code 3301.
What is the HSN code for essential oil?
Essential oil falls under HSN code 3301, which covers essential oils (mentha, citronella). Show this code on every GST tax invoice line for essential oil.