HSN Code 3304: Beauty or makeup preparations (lipstick, foundation)

HSN code 3304 classifies beauty or makeup preparations (lipstick, foundation) 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. Beauty or makeup preparations (lipstick, foundation) falls in this bucket. Full ITC available.

Sample Calculation for Beauty or makeup preparations (lipstick, foundation)

• 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 3304

Use HSN code 3304 on every tax invoice for beauty or makeup preparations (lipstick, foundation). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about HSN 3304