About Chapter 33
Chapter 33 of the Harmonized System of Nomenclature (HSN) is titled “Essential oils and resinoids, perfumery, cosmetic or toilet preparations”. It is part of Section VI, Chemical Products, together with Chapter 28 (inorganic chemicals), Chapter 29 (organic chemicals), Chapter 30 (pharmaceutical products), Chapter 31 (fertilisers), Chapter 32 (tanning or dyeing extracts; tannins and their derivatives), Chapter 34 (soap, organic surface-active agents, washing preparations), Chapter 35 (albuminoidal substances; modified starches; glues; enzymes), Chapter 36 (explosives; pyrotechnic products; matches; pyrophoric alloys), Chapter 37 (photographic or cinematographic goods) and Chapter 38 (miscellaneous chemical products).
The chapter is divided into 7 headings, from 3301 (essential oils) to 3307 (shaving preparations, deodorants). The headings with the most codes that people search for are essential oils (3301), shaving preparations, deodorants (3307), perfumes and toilet waters (3303), mixtures of odoriferous substances and mixtures with a basis of one or more of these (3302) and beauty or make-up preparations and preparations for the care of the skin (3304).
Note 1 sends soap to heading 3401 and natural oleoresins and vegetable extracts to heading 1301 or 1302. Note 2 limits “odoriferous substances” in heading 3302 to the substances of heading 3301, odoriferous constituents isolated from them, and synthetic aromatics.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 14 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 33: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 33, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).