HSN code 33049940 is the 8-digit tariff item for sindur, bindi, kumkum (beauty or make-up preparations and preparations for the care of the skin, including sunscreen), under heading 3304 and sub-heading 330499 (Chapter 33). GST is nil, 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 33049940 at a glance
| Tariff item (8 digits) | 33049940 |
|---|---|
| Heading (4 digits) | 3304: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations, manicure or pedicure preparations |
| Sub-heading (6 digits) | 330499: Other |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Sindur, bindi, kumkum (beauty or make-up preparations and preparations for the care of the skin, including sunscreen) |
| GST rate | nil, 5% or 18%, by description |
The rate for 33049940 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 61 for "Beauty or make-up preparations and preparations for the care of the skin (other than..."; Nil under 10/2025-CT(R), S. No. 117 for "Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta"; 5% under 9/2025-CT(R), Schedule I, S. No. 244 for "Talcum powder, Face powder". 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 33049940 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 61 |
| 3304 | Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta | Nil (0%) | Nil | 10/2025-CT(R), S. No. 117 |
| 3304 | Talcum powder, Face powder | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 244 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 33049940 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 33049940
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- 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 (3304) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330499) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33049940), 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 330499
- HSN 33049910: Face creams (beauty or make-up preparations and preparations for the care of the skin, including sunscreen) (nil, 5% or 18%)
- HSN 33049920: Nail polish or lacquers (beauty or make-up preparations and preparations for the care of the skin... (nil, 5% or 18%)
- HSN 33049930: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments)... (nil, 5% or 18%)
- HSN 33049950: Turmeric preparations (beauty or make-up preparations and preparations for the care of the skin, including... (nil, 5% or 18%)
See every rate entry for the heading on the HSN 3304 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).