GST rate and HSN code for agarbatti and dhoop
GST on agarbatti is 5% (HSN 3307 41 00) from 22 September 2025. The 5% entry also covers lobhan, dhoop batti, dhoop and sambrani. Other preparations that work by burning, under the same code, moved from 12% to 18%. Hawan samagri is 5% and listed puja samagri such as roli and kalava is nil.
HSN code and GST rate for agarbatti and dhoop
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Agarbatti, dhoop, dhoop batti, lobhan, sambrani | 3307 41 00 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 250 |
| Other preparations that work by burning | 3307 41 00 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 65 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Agarbatti, lobhan, dhoop batti, dhoop, sambraani”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Other preparations that work by burning | 12% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 3307 41 00 at 5% for agarbatti, dhoop and sambrani cups.
- Other burning fragrance items under the same code: 18%; ask your supplier which entry they use.
- Keep agarbatti stands and holders separate; they are not agarbatti.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing scented burning cones or fragrance blocks at 5% without checking; only the named items are 5%.
- Charging 0% on agarbatti as puja samagri; it is not on the nil list.
- Billing an agarbatti gift set with a brass stand as one line.
Put the right HSN and GST on every bill
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Questions about GST on agarbatti and dhoop
Is agarbatti 5% or 12%?
5% (Schedule I, S. No. 250).
What changed for incense in September 2025?
Odoriferous preparations which operate by burning, other than agarbatti, lobhan, dhoop batti, dhoop and sambrani, went from 12% to 18% (PIB, Annexure I).
Is dhoop exempt as puja samagri?
No. Dhoop is in the 5% agarbatti entry.
More items in HSN chapter 33 and sweets, namkeen and diwali / puja items
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.