HSN code 33061020 is the 8-digit tariff item for dentifrices, in paste, under heading 3306 and sub-heading 330610 (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 33061020 at a glance
| Tariff item (8 digits) | 33061020 |
|---|---|
| Heading (4 digits) | 3306: Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages |
| Sub-heading (6 digits) | 330610: Dentifrices |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Dentifrices, in paste |
| GST rate | 5% or 18%, by description |
The rate for 33061020 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 63 for "Preparations for oral or dental hygiene, including denture fixative pastes and powders..."; 5% under 9/2025-CT(R), Schedule I, S. No. 246 for "Toothpaste". 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 33061020 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 63 |
| 3306 | Toothpaste | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 246 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 33061020 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 33061020
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 (3306) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330610) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33061020), 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 330610
- HSN 33061010: Dentifrices, in powder (5%)
- HSN 33061090: Dentifrices: other (5% or 18%)
See every rate entry for the heading on the HSN 3306 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).