HSN code 33079010 is the 8-digit tariff item for depilatories (pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories), under heading 3307 and sub-heading 330790 (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 33079010 at a glance
| Tariff item (8 digits) | 33079010 |
|---|---|
| Heading (4 digits) | 3307: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties |
| Sub-heading (6 digits) | 330790: Other |
| Chapter | 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
| Description | Depilatories (pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories) |
| GST rate | 5% or 18%, by description |
The rate for 33079010 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 64 for "Pre-shave, shaving or after-shave preparations, personal deodorants, bath..."; 5% under 9/2025-CT(R), Schedule I, S. No. 249 for "Shaving cream, shaving lotion, aftershave lotion". 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 33079010 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 64 |
| 3307 | Shaving cream, shaving lotion, aftershave lotion | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 249 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 33079010 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 33079010
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 (3307) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (330790) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (33079010), 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 330790
- HSN 33079020: Sterile contact lens care solution (5% or 18%)
See every rate entry for the heading on the HSN 3307 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).