| 3301.12.00 | Of orange | 20% | 18% | 43.96% | Free |
| 3301.13.00 | Of lemon | 20% | 18% | 43.96% | Free |
| 3301.19.10 | Citronella oil | 20% | 18% | 43.96% | Free |
| 3301.19.90 | Other | 20% | 18% | 43.96% | Free |
| 3301.24.00 | Of peppermint (Mentha piperita) | 20% | 18% | 43.96% | Free |
| 3301.25.10 | Spearmint oil (ex-mentha spicata) | 20% | 18% | 43.96% | Free |
| 3301.25.20 | Water mint-oil (ex-mentha aquatic) | 20% | 18% | 43.96% | Free |
| 3301.25.30 | Horsemint oil (ex-mentha sylvestries) | 20% | 18% | 43.96% | Free |
| 3301.25.40 | Bergament oil (ex-mentha citrate) | 20% | 18% | 43.96% | Free |
| 3301.25.90 | Other | 20% | 18% | 43.96% | Free |
| 3301.29.11 | Anise oil (aniseed oil) | 20% | 18% | 43.96% | Free |
| 3301.29.12 | Cajeput oil | 20% | 18% | 43.96% | Free |
| 3301.29.13 | Cananga oil | 20% | 18% | 43.96% | Free |
| 3301.29.14 | Caraway oil | 20% | 18% | 43.96% | Free |
| 3301.29.15 | Cassia oil | 20% | 18% | 43.96% | Free |
| 3301.29.16 | Cedarwood oil | 20% | 18% | 43.96% | Free |
| 3301.29.17 | Cinnamon bark oil | 20% | 18% | 43.96% | Free |
| 3301.29.18 | Cinnamon leaf oil | 20% | 18% | 43.96% | Free |
| 3301.29.21 | Clove leaf or stem, oil | 20% | 18% | 43.96% | Free |
| 3301.29.22 | Coriander seed oil | 20% | 18% | 43.96% | Free |
| 3301.29.23 | Dill oil (anethum oil) | 20% | 18% | 43.96% | Free |
| 3301.29.24 | Eucalyptus oil | 20% | 18% | 43.96% | Free |
| 3301.29.25 | Fennel seed oil | 20% | 18% | 43.96% | Free |
| 3301.29.26 | Ginger oil | 20% | 18% | 43.96% | Free |
| 3301.29.27 | Ginger grass oil | 20% | 18% | 43.96% | Free |
| 3301.29.28 | Clove bud oil | 20% | 18% | 43.96% | Free |
| 3301.29.31 | Tuberose concentrate | 20% | 18% | 43.96% | Free |
| 3301.29.32 | Nutmeg oil | 20% | 18% | 43.96% | Free |
| 3301.29.33 | Palmarosa oil | 20% | 18% | 43.96% | Free |
| 3301.29.34 | Patchouli oil | 20% | 18% | 43.96% | Free |
| 3301.29.35 | Pepper oil | 20% | 18% | 43.96% | Free |
| 3301.29.36 | Petitgrain oil | 20% | 18% | 43.96% | Free |
| 3301.29.37 | Sandalwood oil | 20% | 18% | 43.96% | Free |
| 3301.29.38 | Rose oil | 20% | 18% | 43.96% | Free |
| 3301.29.41 | Camphor oil | 20% | 18% | 43.96% | Free |
| 3301.29.42 | Lemon grass oil | 20% | 18% | 43.96% | Free |
| 3301.29.43 | Ylang ylang oil | 20% | 18% | 43.96% | Free |
| 3301.29.44 | Davana oil | 20% | 18% | 43.96% | Free |
| 3301.29.45 | Cumin oil | 20% | 18% | 43.96% | Free |
| 3301.29.46 | Celery seed oil | 20% | 18% | 43.96% | Free |
| 3301.29.47 | Garlic oil | 20% | 18% | 43.96% | Free |
| 3301.29.48 | Paprika oil | 20% | 18% | 43.96% | Free |
| 3301.29.49 | Turmeric oil | 20% | 18% | 43.96% | Free |
| 3301.29.50 | Spices’ oils not elsewhere specified or included | 20% | 18% | 43.96% | Free |
| 3301.29.90 | Other | 20% | 18% | 43.96% | Free |
| 3301.30.10 | Agar oil | 20% | 18% | 43.96% | Restd |
| 3301.30.91 | Flavouring essences, all types, including those for liquors | 20% | 18% | 43.96% | Free |
| 3301.30.99 | Other | 20% | 18% | 43.96% | Free |
| 3301.90.11 | Fenugreek oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.12 | Ginger oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.13 | Pepper oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.14 | Turmeric oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.15 | Cardamom oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.16 | Celery seed oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.17 | Nutmeg oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.21 | Clove oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.22 | Capsicum oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.23 | Coriander oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.24 | Cumin oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.25 | Fennel oleoresins | 20% | 18% | 43.96% | Free |
| 3301.90.29 | Oleoresins of spices not elsewhere specified or included | 20% | 18% | 43.96% | Free |
| 3301.90.31 | Attars of all kinds in fixed oil base | 20% | 18% | 43.96% | Free |
| 3301.90.32 | Mustard oil aroma | 20% | 18% | 43.96% | Free |
| 3301.90.33 | Essence of ambrettolide (ambrette seed oil essence) | 20% | 18% | 43.96% | Free |
| 3301.90.41 | Flavouring essences, all types, including those for liquors | 20% | 18% | 43.96% | Free |
| 3301.90.49 | Other | 20% | 18% | 43.96% | Free |
| 3301.90.51 | Flavouring essences, all types, including those for liquors | 20% | 18% | 43.96% | Free |
| 3301.90.59 | Other | 20% | 18% | 43.96% | Free |
| 3301.90.60 | Aqueous distillates of essential oils, not elsewhere specified or included | 20% | 18% | 43.96% | Free |
| 3301.90.71 | Flavouring essences, all types, including those for liquors | 20% | 18% | 43.96% | Free |
| 3301.90.79 | Other | 20% | 18% | 43.96% | Free |
| 3301.90.90 | Other | 20% | 18% | 43.96% | Free |
| 3302.10.10 | Synthetic flavouring essences | 10% | 18% | 30.98% | Free |
| 3302.10.90 | Other | 10% | 18% | 30.98% | Free |
| 3302.90.11 | Synthetic perfumery compounds | 10% | 18% | 30.98% | Free |
| 3302.90.12 | Synthetic essential oil | 10% | 18% | 30.98% | Free |
| 3302.90.19 | Other | 10% | 18% | 30.98% | Free |
| 3302.90.20 | Aleuritic acid | 10% | 18% | 30.98% | Free |
| 3302.90.90 | Other | 10% | 18% | 30.98% | Free |
| 3303.00.10 | Eau-de-cologne | 20% | 18% | 43.96% | Free |
| 3303.00.20 | Rose water | 20% | 18% | 43.96% | Free |
| 3303.00.30 | Keora water | 20% | 18% | 43.96% | Free |
| 3303.00.40 | Perfumes and perfumery compounds not containing spirit (excluding aqueous dist… | 20% | 18% | 43.96% | Free |
| 3303.00.50 | Perfumes containing spirit | 20% | 18% | 43.96% | Free |
| 3303.00.60 | Spirituous toilet preparations not elsewhere specified or included | 20% | 18% | 43.96% | Free |
| 3303.00.90 | Other | 20% | 18% | 43.96% | Free |
| 3304.10.00 | Lip make-up preparations | 20% | 18% | 43.96% | Free |
| 3304.20.00 | Eye make-up preparations | 20% | 18% | 43.96% | Free |
| 3304.30.00 | Manicure or pedicure preparations | 20% | 18% | 43.96% | Free |
| 3304.91.10 | Face powders | 20% | 5% | 26.42% | Free |
| 3304.91.20 | Talcum powders | 20% | 5% | 28.1% | Free |
| 3304.91.90 | Other | 20% | 18% | 43.96% | Free |
| 3304.99.10 | Face creams | 20% | 18% | 43.96% | Free |
| 3304.99.20 | Nail polish or lacquers | 20% | 18% | 43.96% | Free |
| 3304.99.30 | Moisturising lotion | 20% | 18% | 43.96% | Free |
| 3304.99.40 | Sindur, bindi, kumkum | 20% | 0% | 22% | Free |
| 3304.99.50 | Turmeric preparations | 20% | 18% | 43.96% | Free |
| 3304.99.90 | Other | 20% | 18% | 43.96% | Free |
| 3305.10.10 | Containing spirit | 20% | 5% | 28.1% | Free |
| 3305.10.90 | Other | 20% | 5% | 26.42% | Free |
| 3305.20.00 | Preparations for permanent waving or straightening | 20% | 18% | 43.96% | Free |
| 3305.30.00 | Hair lacquers | 20% | 18% | 43.96% | Free |
| 3305.90.11 | Perfumed | 20% | 18% | 43.96% | Free |
| 3305.90.19 | Other | 20% | 18% | 43.96% | Free |
| 3305.90.20 | Brilliantines (spirituous) | 20% | 18% | 43.96% | Free |
| 3305.90.30 | Hair cream | 20% | 18% | 43.96% | Free |
| 3305.90.40 | Hair dyes (natural, herbal or synthetic) | 20% | 18% | 43.96% | Free |
| 3305.90.50 | Hair fixers | 20% | 18% | 43.96% | Free |
| 3305.90.90 | Other | 20% | 18% | 43.96% | Free |
| 3306.10.10 | Tooth powder
[SNo 247 in Sch I of Ntfn 09-IGST/17.09.2025 | 20% | 5% | 5% | Free |
| 3306.10.20 | In paste | 20% | 5% | 28.1% | Free |
| 3306.10.90 | Other | 20% | 18% | 43.96% | Free |
| 3306.20.00 | Yarn used to clean between the teeth (Dental floss)
[SNo 63 ub Sch II of Ntfn … | 20% | 5% | 5% | Free |
| 3306.90.00 | Other | 20% | 18% | 43.96% | Free |
| 3307.10.10 | Shaving cream | 20% | 5% | 43.96% | Free |
| 3307.10.90 | Other | 20% | 18% | 43.96% | Free |
| 3307.20.00 | Personal deodorants and anti-perspirants | 20% | 18% | 43.96% | Free |
| 3307.30.10 | Bath oil (thailam) | 20% | 18% | 43.96% | Free |
| 3307.30.90 | Other | 20% | 18% | 43.96% | Free |
| 3307.41.00 | Odoriferous preparations which operate by burning [other than agarbattis, lobh… | 20% | 5% | 5% | Free |
| 3307.49.00 | Other | 20% | 18% | 43.96% | Restd* |
| 3307.90.10 | Depilatories | 20% | 18% | 43.96% | Free |
| 3307.90.20 | Sterile contact lens care solution | 20% | 18% | 43.96% | Free |
| 3307.90.90 | Other | 20% | 18% | 43.96% | Free |