GST Rate on Lipstick
The GST rate on lipstick is 18%, under HSN code 3304 (beauty or makeup preparations (lipstick, foundation)). Here is the full breakdown, a worked example, and related rates in Pharmaceuticals.
GST rate breakdown for lipstick
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 3304
- Also covers: makeup, foundation, cosmetics, kajal
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 lipstick
- 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 lipstick
What is the GST rate on lipstick?
The GST rate on lipstick is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Lipstick falls under HSN code 3304.
What is the HSN code for lipstick?
Lipstick falls under HSN code 3304, which covers beauty or makeup preparations (lipstick, foundation). Show this code on every GST tax invoice line for lipstick.