GST rate and HSN code for cosmetics and makeup
GST on cosmetics like face cream, lotion, lipstick, nail polish and makeup is 18% (HSN 3304) from 22 September 2025. Only talcum powder and face powder moved to 5%. Kajal (not pencil sticks), kumkum, bindi, sindoor and alta are nil. A cosmetics counter needs all three rates.
HSN code and GST rate for cosmetics and makeup
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Creams, lotions, lipstick, nail polish, makeup | 3304 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 61 |
| Talcum powder and face powder | 3304 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 244 |
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): “Beauty or make-up preparations and preparations for the care of the skin, including sunscreen; manicure or pedicure preparations”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Talcum powder and face powder | 18% | 5% |
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
- Creams, lotions, sunscreen, lipstick, nail polish, compacts: 3304 at 18%.
- Talcum and face powder: 3304 at 5%.
- Perfume (3303) and deodorant (3307): 18%.
- 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 face cream at 5% after hearing 'cosmetics are cheaper'. Only powders moved.
- Billing a compact powder as face powder at 5%; ask your supplier how it is classified.
- Billing bindi or sindoor at 18% with makeup.
Put the right HSN and GST on every bill
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Questions about GST on cosmetics and makeup
Did GST on cosmetics come down in September 2025?
Only for talcum powder and face powder, from 18% to 5%. Other beauty, makeup and skin-care preparations stay at 18% (Schedule II, S. No. 61).
Is sunscreen 18%?
Yes. Sunscreen is named in the 3304 entry at 18%.
What is the GST on shaving cream?
Shaving cream, shaving lotion and aftershave (3307) moved from 18% to 5%. Razors and blades are 18%.
More items in HSN chapter 33 and soap, cosmetics and personal care
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.