HSN code 33021010 is the 8-digit tariff item for synthetic flavouring essences (mixtures of odoriferous substances and mixtureswith a basis of one or more of these substances, of a kind), under heading 3302 and sub-heading 330210 (Chapter 33). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 33021010 at a glance
| Tariff item (8 digits) | 33021010 |
|---|---|
| Heading (4 digits) | 3302: Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a basis of one or more of these substances, of a kind used as raw materials in industry, other preparations based on odoriferous substances, of a kind used for the manufacture of beverages |
| Sub-heading (6 digits) | 330210: Of a kind used in the food or drink industries |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Synthetic flavouring essences (mixtures of odoriferous substances and mixtureswith a basis of one or more of these substances, of a kind) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 59 (HSN 3302) covers "Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 59 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 33021010 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 33021010
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.
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 (3302) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330210) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33021010), 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 330210
- HSN 33021011: Synthetic flavouring essences:Compound alcoholic preparations of a kind used for the manufacture of... (18%)
- HSN 33021019: Synthetic flavouring essences:Other (mixtures of odoriferous substances and mixtureswith a basis of one or... (18%)
- HSN 33021090: Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a basis of one or more... (18%)
- HSN 33021091: Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength... (18%)
- HSN 33021099: Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a basis of one or more... (18%)
See every rate entry for the heading on the HSN 3302 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).