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GST rate and HSN code for kajal, kumkum, bindi

Quick answer

GST on kajal, kumkum, bindi, sindoor and alta is nil (HSN 3304) from 22 September 2025. The exemption excludes kajal pencil sticks, which are 18%. Eyeliner, mascara and other eye makeup are also 18%. A cosmetics or puja counter should keep kajal tubes and kajal pencils as separate items.

Soap, cosmetics and personal care · HSN 3304 · GST 18% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for kajal, kumkum, bindi

GST rate by condition
ConditionHSNGSTCGST + SGSTIGSTSchedule entry
Kajal (not pencil sticks), kumkum, bindi, sindoor, alta3304NilNilNilNotification 10/2025-CT(Rate), S. No. 117
Kajal pencil sticks330418%9% + 9%18%Notification 9/2025-CT(Rate), Schedule II, S. No. 639

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): “Kajal (other than kajal pencil sticks), kumkum, bindi, sindur, alta”.

What to print on the bill

  • Kajal (not pencil), kumkum, bindi, sindoor, alta: 3304 at 0%.
  • Kajal pencil sticks: 18%.
  • Roli and chandan tika are separately nil as puja samagri.
  • 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 a twist-up kajal pencil at 0%.
  • Charging 18% on bindi packs.
  • Billing mehendi cones at 0% with kumkum; they are 5%.

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Questions about GST on kajal, kumkum, bindi

Is kajal taxable?

Kajal is nil, but kajal pencil sticks are excluded from the exemption (Notification 10/2025, S. No. 117) and fall to 18%.

Is sindoor exempt?

Yes. Sindur is named in the nil entry with kumkum, bindi and alta.

What is the GST on mehendi cones?

Mehendi paste in cones is 5% (Schedule I, S. No. 77).

GST on agarbatti and dhoopHSN 3307 · 18% or 5%GST on shampooHSN 3305 · 18% or 5%GST on hair oilHSN 3305 · 5%GST on toothpasteHSN 3306 · 18% or 5%GST on cosmetics and makeupHSN 3304 · 18% or 5%GST on bathing soapHSN 3401 · 18% or 5%

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. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and 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.