GST rate and HSN code for shampoo
GST on shampoo is 5% (HSN 3305) from 22 September 2025, down from 18%. Hair oil is in the same 5% entry. Other hair products under 3305, such as hair colour, hair gel, conditioner and serum, stay at 18%. Mehendi paste in cones is 5% under its own entry.
HSN code and GST rate for shampoo
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Shampoo | 3305 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 245 |
| Hair colour, gel, conditioner and other hair preparations | 3305 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 62 |
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): “Hair oil, shampoo”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Shampoo | 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
- Shampoo bottles and sachets: 3305 at 5%.
- Conditioner, hair colour and gel: 3305 at 18%.
- A shampoo-plus-conditioner combo pack may be a mixed supply at the higher rate; ask your CA.
- 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 conditioner at 5% with shampoo.
- Still charging 18% on shampoo sachets.
- Coding anti-dandruff medicated shampoo as a drug without the supplier saying so.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on shampoo
What changed for shampoo in September 2025?
Hair oil and shampoo (3305) went from 18% to 5% (PIB, Annexure I).
Is conditioner 5%?
No. Preparations for use on the hair other than mehendi cones, hair oil and shampoo stay at 18% (Schedule II, S. No. 62).
What is the GST on a comb or hair clips?
Combs, hair-slides and hairpins (9615) are 5%, down from 12%.
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.