18% GST Goods - HSN 3303 to 3801
Updated as on 1 September 2026
Current 18% GST reference for goods falling within HSN 3303 to 3801, covering cosmetics, toiletries, soaps, chemical preparations, adhesives, explosives, photographic goods and graphite products.
Current legal position: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification. Schedule II prescribes 18% IGST; for intra-State supplies, the corresponding rate is ordinarily 9% CGST + 9% SGST/UTGST.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This is a statutory effective date and has therefore been retained. The webpage itself is updated as on 1 September 2026. The 2026 Central Tax (Rate) amendment aligning Notification No. 9/2025 with Finance Act, 2026 has also been considered.
Current 18% GST Rate List - HSN 3303 to 3801
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 3303 | Perfumes and toilet waters | 9% | 9% | 18% |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] | 9% | 9% | 18% |
| 3305 | Preparations for use on the hair [other than mehendi paste in cones, hair oil and shampoo] | 9% | 9% | 18% |
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, toothpaste and yarn used to clean between the teeth (dental floss)] | 9% | 9% | 18% |
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] | 9% | 9% | 18% |
| 3307 41 00 | Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop and sambhrani] | 9% | 9% | 18% |
| 3401 | Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap [other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface-active products and preparations for washing the skin in liquid or cream form for retail sale; and paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent | 9% | 9% | 18% |
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than sulphonated castor oil, fish oil or sperm oil] | 9% | 9% | 18% |
| 3403 | Lubricating preparations, including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, and preparations used for oil or grease treatment of textile materials, leather, furskins or other materials, excluding preparations containing 70% or more by weight of petroleum oils or oils obtained from bituminous minerals as basic constituents | 9% | 9% | 18% |
| 3404 | Artificial waxes and prepared waxes | 9% | 9% | 18% |
| 3405 | Polishes and creams for footwear, furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations, excluding waxes of heading 3404 | 9% | 9% | 18% |
| 3407 | Modelling pastes, including those put up for children's amusement; dental wax or dental impression compounds; and other preparations for use in dentistry with a basis of plaster | 9% | 9% | 18% |
| 3501 | Casein, caseinates and other casein derivatives; casein glues | 9% | 9% | 18% |
| 3502 | Albumins, albuminates and other albumin derivatives | 9% | 9% | 18% |
| 3504 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed, including isolated soya protein | 9% | 9% | 18% |
| 3506 | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg | 9% | 9% | 18% |
| 3507 | Enzymes; prepared enzymes | 9% | 9% | 18% |
| 3601 | Propellant powders | 9% | 9% | 18% |
| 3602 | Prepared explosives, other than propellant powders, such as industrial explosives | 9% | 9% | 18% |
| 3603 | Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators | 9% | 9% | 18% |
| 3604 | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 9% | 9% | 18% |
| 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to Chapter 36, including liquid or liquefied-gas fuels in containers used for filling or refilling cigarette or similar lighters | 9% | 9% | 18% |
| 3701 | Photographic plates and film in the flat, sensitised and unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, whether or not in packs; including instant print film and cinematographic film [other than photographic plates and film for X-ray for medical use] | 9% | 9% | 18% |
| 3702 | Photographic film in rolls, sensitised and unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised and unexposed | 9% | 9% | 18% |
| 3703 | Photographic paper, paperboard and textiles, sensitised and unexposed | 9% | 9% | 18% |
| 3704 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 9% | 9% | 18% |
| 3706 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 9% | 9% | 18% |
| 3707 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or for retail sale in a form ready for use | 9% | 9% | 18% |
| 3801 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 9% | 9% | 18% |
Goods in This Range Now Taxed at 5%
Several goods appearing on the older 18% page were moved to Schedule I under the revised rate structure and should no longer be treated as 18% merely because their broader heading appears above.
| HSN / Heading | Description | Current GST |
|---|---|---|
| 3304 | Talcum powder; face powder | 5% |
| 3305 | Hair oil; shampoo | 5% |
| 3306 | Toothpaste; tooth powder; dental floss | 5% |
| 3307 | Shaving cream; shaving lotion; aftershave lotion | 5% |
| 3307 41 00 | Agarbatti, lobhan, dhoop batti, dhoop, sambhrani | 5% |
| 3401 | Toilet soap (other than industrial soap) in bars, cakes, moulded pieces or shapes | 5% |
| 3402 | Sulphonated castor oil, fish oil or sperm oil | 5% |
| 3406 | Candles, tapers and the like | 5% |
| 3503 | Gelatin and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | 5% |
| 3505 | Dextrins and other modified starches; glues based on starches, dextrins or other modified starches | 5% |
| 3605 00 10 | Specified matches / goods under tariff item 3605 00 10 | 5% |
| 3701 | Photographic plates and film for X-ray for medical use | 5% |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 5% |
| 3706 | Photographic plates and films, exposed and developed, other than feature films | 5% |
Important Classification Notes
The exact tariff item, description and exclusions in the operative notification must be read together. A single heading may contain goods taxable at 5% and other goods taxable at 18%. Examples in this range include cosmetics, hair preparations, oral-hygiene products, shaving preparations, toilet soap, adhesives and photographic goods.
Where a specific 5% entry applies, that specific entry prevails over a broader 18% description. Verify product composition, intended use, retail presentation and exact tariff classification before applying a rate.
Official GST Verification
Before invoicing or filing returns, verify the applicable HSN description in the operative CBIC notification together with later amendments, exemptions and clarifications. For intra-State supplies, also verify the corresponding Central Tax (Rate) and State or Union Territory rate notification.