The HSN code for face cream and cosmetics is 3304. GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Creams, lipstick and make-up are 18%; talcum and face powder are 5%; kajal, kumkum, bindi, sindur and alta are nil.
HSN code and GST rate for face cream and cosmetics
| Item | Face cream and cosmetics |
|---|---|
| HSN heading | 3304 |
| Description | Beauty or make-up preparations and skin-care preparations, including sunscreen, manicure and pedicure preparations |
| GST rate | 18% |
| Same state | 9% CGST + 9% SGST |
| Other state | 18% IGST |
Creams, lipstick and make-up are 18%; talcum and face powder are 5%; kajal, kumkum, bindi, sindur and alta are nil.
Example: GST on a ₹1,000 sale of face cream and cosmetics
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (3304) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.