HSN Code 3301: Essential oils (mentha, citronella)
HSN code 3301 classifies essential oils (mentha, citronella) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Essential oils (mentha, citronella) falls in this bucket. Full ITC available.
Sample Calculation for Essential oils (mentha, citronella)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 3301
Use HSN code 3301 on every tax invoice for essential oils (mentha, citronella). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 3301
What is HSN code 3301?
HSN code 3301 classifies essential oils (mentha, citronella) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Essential oils (mentha, citronella)?
Essential oils (mentha, citronella) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Essential oils (mentha, citronella) exempt from GST?
No. Essential oils (mentha, citronella) attracts 18% GST on every taxable sale.