HSN code 3301 — ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND

HSN · heading18%

ESSENTIAL 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

This code covers essential oils extracted from plants, whether or not they have had terpenes removed, as well as concentrated forms like concretes, absolutes, and resinoids. It also includes byproducts from essential oil processing, such as terpenic residues, aqueous distillates, and solutions of essential oils in fats, fixed oils, or waxes.

current gst rate

igstcgstsgstcondition
18%9%9%Sch II S.No 38
18%9%9%Sch II S.No 58

source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%

gst calculator — pre-filled with this rate

products commonly classified here

terpenic oilsabsolutesattarconcretesessential oilsjasmine oilkhus oiloleoresinsresinoidsrose oilsandalwood oil

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compiled from official sources · not tax advice · verify with your tax advisor before filing

Essential oils extracted from plants, whether or not they – HSN Code 3301 | GST Rate 18% | FindMyHSN