HSN code 33059040 is the 8-digit tariff item for hair dyes (natural, herbal or synthetic), under heading 3305 and sub-heading 330590 (Chapter 33). GST is 5% or 18%, depending on what the goods are meant to be used for. Rates as of 2026-10-21.
HSN 33059040 at a glance
| Tariff item (8 digits) | 33059040 |
|---|---|
| Heading (4 digits) | 3305: Preparations for use on the hair |
| Sub-heading (6 digits) | 330590: Other |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Hair dyes (natural, herbal or synthetic) |
| GST rate | 5% or 18%, by description |
The rate for 33059040 depends on what the goods are meant to be used for. 5% under 9/2025-CT(R), Schedule I, S. No. 245 for "Hair oil, shampoo"; 18% under 9/2025-CT(R), Schedule II, S. No. 62 for "Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo]"; 5% under 9/2025-CT(R), Schedule I, S. No. 77 for "Mehendi paste in cones". 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 33059040 the deciding question is what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3305 | Hair oil, shampoo | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 245 |
| 3305 | Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 62 |
| 1404 or 3305 | Mehendi paste in cones | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 77 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 33059040 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 33059040
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 (3305) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330590) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33059040), 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 330590
- HSN 33059011: Preparations for use on the hair, other, perfumed (5% or 18%)
- HSN 33059020: Brilliantines (spirituous) (preparations for use on the hair, other) (5% or 18%)
- HSN 33059030: Hair cream (preparations for use on the hair, other) (5% or 18%)
- HSN 33059050: Hair fixers (preparations for use on the hair, other) (5% or 18%)
See every rate entry for the heading on the HSN 3305 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).