HSN code 33030050 is the 8-digit tariff item for perfumes containing spirit (perfumes and toilet waters), under heading 3303 and sub-heading 330300 (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 33030050 at a glance
| Tariff item (8 digits) | 33030050 |
|---|---|
| Heading (4 digits) | 3303: Perfumes and toilet waters |
| Sub-heading (6 digits) | 330300: Perfumes and toilet waters |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Perfumes containing spirit (perfumes and toilet waters) |
| 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. 60 (HSN 3303) covers "Perfumes and toilet waters" at 18%.
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 |
|---|---|---|---|---|
| 3303 | Perfumes and toilet waters | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 60 |
Worked example: a ₹1,000 sale under HSN 33030050
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 (3303) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330300) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33030050), 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 330300
- HSN 33030010: Eau-de-cologne (perfumes and toilet waters) (18%)
- HSN 33030020: Rose water (perfumes and toilet waters) (18%)
- HSN 33030030: Keora water (perfumes and toilet waters) (18%)
- HSN 33030040: Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) (18%)
- HSN 33030060: Spirituous toilet preparations not elsewhere specified or included (18%)
See every rate entry for the heading on the HSN 3303 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).