GST on Cosmetics in India (2026): Rates & HSN Codes
GST 2.0 split personal care: everyday toiletries like soap, shampoo and toothpaste are 5%, while make-up, skincare, perfume and deodorant are 18% (the old 28% is gone). Here's the guide.
Part of: The Complete GST Guide for Small Business in India (2026)
GST 2.0 (effective 22 September 2025) drew a clear line through personal care. Everyday toiletries — soap, shampoo, toothpaste, hair oil, talcum powder and shaving cream — moved to the 5% merit rate, while cosmetics proper — make-up, skincare creams, sunscreen, perfumes and deodorants — sit at 18%. The old 28% slab on make-up is gone. This guide covers the rates and HSN codes.
Quick answer: everyday toiletries are 5% GST; make-up, skincare, sunscreen, perfume and deodorant are 18%.
GST rates & HSN codes
| Item | HSN | GST rate |
|---|---|---|
| Toilet soap | 3401 | 5% |
| Shampoo, hair oil | 3305 | 5% |
| Toothpaste, dental care | 3306 | 5% |
| Talcum powder, shaving cream | 3307 / 3401 | 5% |
| Make-up & colour cosmetics (lipstick, etc.) | 3304 | 18% |
| Skincare & sunscreen creams | 3304 | 18% |
| Perfumes & deodorants | 3303 / 3307 | 18% |
For cosmetics & FMCG retailers
- Split your masters: daily-use toiletries at 5%, beauty/fragrance at 18%.
- The 28% make-up slab has been removed — update any items still showing 28%.
- Claim ITC on purchases and keep clear HSN mapping so returns don't get flagged.
General information only, not tax advice. Rates and HSN classification can change and depend on the exact product — verify before billing. Last reviewed: September 2026.
