HSN code 33019041 is the 8-digit tariff item for essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration, terpenic by-products of the deterpenation of essential oils, aqueous distillates and aqueous solutions of essential oils, other, flavouring essences, all types, including those for liquors, under heading 3301 and sub-heading 330190 (Chapter 33). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 33019041 at a glance
| Tariff item (8 digits) | 33019041 |
|---|---|
| Heading (4 digits) | 3301: Essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration, terpenic by-products of the deterpenation of essential oils, aqueous distillates and aqueous solutions of essential oils |
| Sub-heading (6 digits) | 330190: Other |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration, terpenic by-products of the deterpenation of essential oils, aqueous distillates and aqueous solutions of essential oils, other, flavouring essences, all types, including those for liquors |
| GST rate | 5% or 18%, by description |
The rate for 33019041 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 58 for "Essential oils (terpeneless or not), including concretes and absolutes; resinoids..."; 5% under 9/2025-CT(R), Schedule I, S. No. 224 for "Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b...."; 18% under 9/2025-CT(R), Schedule II, S. No. 38 for "Following goods made from other than natural menthol, namely:- a. Menthol and menthol...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 33019041 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 58 |
| 2906 11 10, 30, 3301 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 224 |
| 29061190, 30, 3301 | Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 38 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 33019041 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 33019041
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3301) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330190) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33019041), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 330190
- HSN 33019011: Fenugreek oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019012: Ginger oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019013: Pepper oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019014: Turmeric oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019015: Cardamom oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019016: Celery seed oleoresins (essential oils, including concretes and absolutes, resinoids, extracted... (5% or 18%)
- HSN 33019017: Nutmeg oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019021: Clove oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019022: Capsicum oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019023: Coriander oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019024: Cumin oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019025: Fennel oleoresins (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019029: Oleoresins of spices not elsewhere specified or included (5% or 18%)
- HSN 33019031: Attars of all kinds in fixed oil base (5% or 18%)
- HSN 33019032: Mustard oil aroma (essential oils, including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019033: Essence of ambrettolide (ambrette seed oil essence) (5% or 18%)
- HSN 33019051: Essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
- HSN 33019060: Aqueous distillates of essential oils, not elsewhere specified or included (5% or 18%)
- HSN 33019071: Essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins... (5% or 18%)
See every rate entry for the heading on the HSN 3301 page, or all Chapter 33 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).