HSN Code 3307: Personal care preparations (deodorants, perfumes)
HSN code 3307 classifies personal care preparations (deodorants, perfumes) 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. Personal care preparations (deodorants, perfumes) falls in this bucket. Full ITC available.
Sample Calculation for Personal care preparations (deodorants, perfumes)
- 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 3307
Use HSN code 3307 on every tax invoice for personal care preparations (deodorants, perfumes). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 3307
What is HSN code 3307?
HSN code 3307 classifies personal care preparations (deodorants, perfumes) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Personal care preparations (deodorants, perfumes)?
Personal care preparations (deodorants, perfumes) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Personal care preparations (deodorants, perfumes) exempt from GST?
No. Personal care preparations (deodorants, perfumes) attracts 18% GST on every taxable sale.