HSN Code 33019031
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils other: attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence): attars of all kinds in fixed oil base
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils other: attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence): attars of all kinds in fixed oil base
When does this rate apply?
Use this HSN Code on tax invoices when supplying Essential oils (terpeneless or not), including concretes and absolutes; resinoid. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.