Updated 17 October 2026 · By Ashok Sachdev · Rates read from Notification No. 9/2025 and No. 10/2025-Central Tax (Rate), in force from 22 September 2025
Quick answer
In India, GST on cosmetics and beauty products is either 5% or 18% in 2026, depending on the item's HSN code. Everyday personal care such as bathing soap, shampoo, hair oil, toothpaste, talcum powder and shaving cream is 5%, while make-up, face creams and lotions, perfume, deodorant, hair colour and conditioner stay at 18%. Sanitary pads and kumkum, bindi, sindoor and kajal (other than pencil sticks) are exempt at 0%.
The rates changed on 22 September 2025, when the GST Council moved most goods into 5% and 18% slabs. Many beauty and personal care items dropped from 18% to 5%, but not all of them, so a cosmetics shop now has two main rates on the same shelf. This guide lists the current rate for each common item with its HSN code and the notification entry, then shows how to bill a mixed-rate cart correctly.
GST rates on cosmetics and personal care items (2026)
| Item | HSN | GST now | Before 22 Sep 2025 | Notification entry |
|---|
| Bathing soap bars | 3401 | 5% | 18% | 9/2025, Sch. I, S. No. 251 |
| Liquid hand wash, body wash | 3401 | 18% | — | 9/2025, Sch. II, S. No. 66 |
| Shampoo | 3305 | 5% | 18% | 9/2025, Sch. I, S. No. 245 |
| Hair oil | 3305 | 5% | 18% | 9/2025, Sch. I, S. No. 245 |
| Hair colour, gel, conditioner, serum | 3305 | 18% | — | 9/2025, Sch. II, S. No. 62 |
| Toothpaste | 3306 | 5% | 18% | 9/2025, Sch. I, S. No. 246 |
| Tooth powder | 3306 | 5% | 12% | 9/2025, Sch. I, S. No. 247 |
| Mouthwash and other oral care | 3306 | 18% | — | 9/2025, Sch. II, S. No. 63 |
| Toothbrush | 9603 | 5% | 18% | 9/2025, Sch. I, S. No. 504 |
| Talcum powder, face powder | 3304 | 5% | 18% | 9/2025, Sch. I, S. No. 244 |
| Face cream, lotion, lipstick, nail polish, make-up | 3304 | 18% | — | 9/2025, Sch. II, S. No. 61 |
| Perfume, body spray | 3303 | 18% | — | 9/2025, Sch. II, S. No. 60 |
| Deodorant | 3307 | 18% | — | 9/2025, Sch. II, S. No. 64 |
| Shaving cream, shaving lotion, aftershave | 3307 | 5% | 18% | 9/2025, Sch. I, S. No. 249 |
| Razors and blades | 8212 | 18% | — | 9/2025, Sch. II, S. No. 372 |
| Combs, hair clips, hairpins | 9615 | 5% | 12% | 9/2025, Sch. I, S. No. 506 |
| Mehendi paste in cones | 3305 / 1404 | 5% | — | 9/2025, Sch. I, S. No. 77 |
| Kumkum, bindi, sindoor, alta, kajal (not pencil sticks) | 3304 | 0% | — | 10/2025, S. No. 117 |
| Kajal pencil sticks | 3304 | 18% | — | 9/2025, Sch. II, S. No. 639 |
| Sanitary pads, napkins, tampons | 9619 | 0% | — | 10/2025, S. No. 165 |
| Baby and adult diapers | 9619 | 5% | 12% | 9/2025, Sch. I, S. No. 507 |
| Tissue paper, paper napkins | 4818 | 18% | — | 9/2025, Sch. II, S. No. 184 |
Rates are the full GST rate (CGST + SGST within a state, or IGST between states). "Before" rates are shown only where the PIB release (Annexure I) on the 56th GST Council meeting (3 September 2025) listed the change. Sources: Notification 9/2025-CT(Rate) and Notification 10/2025-CT(Rate) on the CBIC portal. The HSN shown is the 4-digit heading; check the exact tariff item on your supplier's invoice.
Which cosmetics are taxed at 5% GST?
The 5% list covers products most households buy every week: bathing soap bars, shampoo, hair oil, toothpaste and tooth powder, toothbrushes, talcum and face powder, shaving cream and aftershave, combs and hair clips, mehendi cones and diapers. Most of these were at 18% (some at 12%) before 22 September 2025.
Which cosmetics are still at 18% GST?
Make-up and skin care under HSN 3304 (face creams, lotions, lipstick, nail polish, foundation, compact), perfumes and body sprays, deodorants, hair colour, gels, conditioners and serums, mouthwash, liquid hand wash and body wash, razors and blades, and tissue paper stay at 18%. A beauty store that mainly sells make-up and skin care will therefore still charge 18% on most of its sales.
Which beauty items are GST-free?
Under Notification 10/2025, sanitary pads, napkins and tampons are exempt, and so are kumkum, bindi, sindoor, alta and kajal, except kajal pencil sticks. On a tax invoice these lines show 0% GST. If you sell only exempt goods you issue a bill of supply for them.
How to bill a mixed-rate cosmetics cart
GST is charged per line, at each item's own rate, on the price after discount. A single bill can carry 0%, 5% and 18% lines. Example for a sale within Gujarat:
| Item | Taxable value | Rate | CGST | SGST | Line total |
|---|
| Shampoo 340 ml | ₹300.00 | 5% | ₹7.50 | ₹7.50 | ₹315.00 |
| Lipstick | ₹500.00 | 18% | ₹45.00 | ₹45.00 | ₹590.00 |
| Sanitary pads | ₹100.00 | 0% | ₹0.00 | ₹0.00 | ₹100.00 |
| Bill total | ₹900.00 | | ₹52.50 | ₹52.50 | ₹1,005.00 |
The common mistake is one "cosmetics" rate for the whole store. If you charge 18% on shampoo, the customer overpays; if you charge 5% on lipstick, you pay the gap from your margin. Check any figure with the GST calculator.
Setting the right rate in billing software
- List your categories (hair care, skin care, make-up, oral care, fragrance, hygiene).
- For each product, find the HSN on the supplier's purchase bill and the rate in the table above or the HSN and GST rate finder.
- Save the HSN and rate on each item once. In RichPOS the HSN code and GST rate saved on the item apply to every bill, and A4 GST invoices show an HSN column.
- Use the price-update tool to correct MRP or sale price where the rate change moved your prices.
- At month-end, export the GST report by HSN for your CA.
For the counter side of a beauty store (shade variants, expiry dates, offers), see RichPOS for cosmetics shops. RichPOS records batch and expiry dates on stock and sells the batch that expires first.
Composition scheme cosmetics shops
A trader under the composition scheme does not charge 5% or 18% to customers. It pays 1% of turnover (0.5% CGST + 0.5% SGST), issues a bill of supply and cannot claim input tax credit. The item rates above still matter for your purchase bills.
Bottom line
Since 22 September 2025, everyday personal care is mostly 5% and make-up, skin care and fragrance are mostly 18%. Set the rate on each item once and let the bill do the rest. Try it with your own product list in the RichPOS free trial, or see pricing. Confirm unusual items with your CA.
FAQ
Frequently asked questions
What is the GST rate on cosmetics in India in 2026?
Cosmetics are taxed at 5% or 18% depending on the HSN code. Soap bars, shampoo, hair oil, toothpaste, talcum powder and shaving cream are 5%. Make-up, face creams and lotions, perfume, deodorant and hair colour are 18%. Sanitary pads and kumkum, bindi, sindoor and kajal (not pencil sticks) are exempt. These rates apply from 22 September 2025.
What is the GST on lipstick and face cream?
18%. Lipstick, nail polish, face creams, lotions and other make-up fall under HSN 3304 in Schedule II of Notification 9/2025-Central Tax (Rate). Only talcum powder and face powder under 3304 moved to 5%.
Is GST on shampoo 5% or 18%?
Shampoo is 5% GST from 22 September 2025 (HSN 3305, Schedule I, S. No. 245). Hair colour, gel, conditioner and serums under the same heading stay at 18%.
What is the HSN code for cosmetics?
Most beauty and make-up preparations are under HSN 3304, perfumes under 3303, hair products under 3305, oral care under 3306 and shaving and deodorant products under 3307. Soap is 3401. Use the 8-digit code printed on your supplier's invoice for the exact item.
Is GST charged on sanitary pads?
No. Sanitary pads, napkins and tampons are exempt (0%) under Notification 10/2025-Central Tax (Rate), S. No. 165. Diapers are a separate entry at 5%.
Can one bill have both 5% and 18% cosmetics?
Yes. GST is worked out per line at each item's rate, so one bill can have 0%, 5% and 18% items, each with its own CGST and SGST. Billing software that stores the rate on each item does this automatically.
