Thursday, 25 May 2017

GST Rate Schedule Chapter - 33 (Essential oils and resinoids, perfumery, cosmetic or toilet preparations)

Chapter
33 (Essential      oils and       resinoids, perfumery, cosmetic or toilet preparations)

Nil
1.  Kumkum, Bindi,  Sindur, Alta [3304]


5%
-


12%
1.  Tooth powder [3306 10 10]

2.  Agarbatti  and  other odoriferous preparations    which operate  by  burning [3307 41 00]

18%
1. 3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids;    extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and               aqueous solutions of essential oils; such as essential oils  of  citrus  fruit, essential   oils   other than  those  of  citrus fruit such as Eucalyptus  oil,  etc., Flavouring   essences all  types  (including those for liquors), Attars of all kinds in fixed oil bases.

2.   3302 Mixtures of odoriferous substances and mixtures (including alcoholic    solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / de- terpenated mentha oil (DTMO),             De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
1.   Hair oil [3305 9011,3305 90 19]
2. Dentrifices - Toothpaste [3306 10 20]
28%
All  goods  not  specified elsewhere

1. 3303 Perfumes and toilet waters.

2. 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.

3. 3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19]

4. 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail
packages [except dentifrices – Toothpaste - 3306 1020].

5. 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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants.

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