GST on Cosmetics 2025-26 — Beauty Products, Skincare, Hair Care & Salon Services

Updated: 3 June 2026 | FY 2025-26 | GST Council Rates | HSN Chapter 33

GST on cosmetics ranges from 12% to 28% depending on the product. Toothpaste and toilet soap: 12%. Hair oil, shampoo, deodorants, perfumes, fairness creams, sunscreen, face wash: 18%. Lip colour (lipstick), mascara, nail polish, eye shadow, hair dye/colour: 28%. Beauty parlour and salon services: 18% GST. Most cosmetics fall under HSN Chapter 33 (Essential oils and resinoids; perfumery, cosmetic, or toilet preparations).

12–28%

GST on cosmetics: 12% (soap/toothpaste) → 18% (skincare/haircare) → 28% (colour cosmetics)
Lip colour, mascara, nail polish, hair dye = 28%. Salon services = 18%. All under HSN Chapter 33.

⚠

28% GST on colour cosmetics: Lipstick, nail polish, mascara, eyeliner, foundation, hair colour, and hair bleach all attract 28% GST — one of the highest slab rates. This is sometimes described as a "sin tax" on luxury beauty products, though it affects mass-market consumers equally.

GST Rate Table — Cosmetics and Beauty Products (2025-26)

Product	GST Rate	HSN Code	Notes
Deodorants and antiperspirants	18%	3307	Roll-on, spray, stick deodorants
Perfumes and eau de toilette	18%	3303	All perfumery products
Hair oil (coconut oil, amla, etc.)	18%	3305	Hair oils used as cosmetics; pure coconut oil for edible use: 5%
Shampoo and conditioner	18%	3305	Hair washing and conditioning preparations
Toothpaste	12%	3306	Toothpaste, tooth powder, dental floss
Toilet soap (bathing soap)	12%	3401	Bar soap, liquid body wash, hand wash
Face wash / cleansers	18%	3304	Cosmetic preparations for skin care
Fairness cream / skin whitening cream	18%	3304	Skin-lightening, brightening creams
Sunscreen / sunblock	18%	3304	SPF creams, lotions, sprays
Moisturiser / body lotion	18%	3304	Skin care preparations
Lip colour / lipstick / lip gloss	28%	3304	All lip make-up preparations
Mascara	28%	3304	Eye make-up — mascara, kohl, kajal
Eye shadow / eyeliner	28%	3304	Eye make-up preparations
Nail polish / nail lacquer	28%	3304	Manicure/pedicure preparations
Foundation / BB cream / CC cream	28%	3304	Face make-up — beauty preparations
Hair dye / hair colour	28%	3305	Permanent, semi-permanent dye; bleaching powder
Nail polish remover	18%	3304	Acetone-based or non-acetone removers
Talcum powder	18%	3304	Body powder, baby powder (cosmetic use)
Beauty parlour / salon services	18%	9988 / Services	Haircut, facial, waxing, threading, manicure

The 28% Slab — Colour Cosmetics

28% GST

Lip Colour, Mascara, Eye Shadow, Nail Polish, Hair Dye

Products classified as "beauty or make-up preparations and preparations for the care of the skin (other than medicaments)" under HSN 3304 that are specifically colour cosmetics attract 28% GST. This is the highest GST slab and reflects the tax treatment of luxury or discretionary products. The 28% applies on the MRP basis — so the displayed price should be MRP inclusive of GST. When a ₹400 lipstick has 28% GST, approximately ₹88 of that price is GST.

Personal Care at 18% — Skincare and Hair Care

18% GST

Shampoo, Hair Oil, Deodorant, Face Wash, Moisturiser, Sunscreen

The broad middle category of personal care and skincare products attracts 18% GST. Hair care products (shampoo, conditioner, hair oil, hair gel), skin care products (face wash, moisturiser, toner, serum, sunscreen, fairness cream), and personal hygiene products (deodorant, perfume, talcum powder) all fall in this 18% category. These are classified under HSN Chapter 33 (preparations for hair, skin care, personal care).

Basic Hygiene at 12% — Soap and Toothpaste

12% GST

Toilet Soap, Liquid Soap, Toothpaste, Tooth Powder

Recognising the essential nature of basic hygiene products, the GST Council placed toilet soap (HSN 3401) and toothpaste (HSN 3306) in the 12% slab. This covers bar soap, liquid hand wash, body wash, toothpaste, tooth powder, and dental floss. Medicated soap may attract a different rate depending on its primary classification (pharma vs cosmetic).

Beauty Parlour and Salon — 18% GST on Services

Beauty salons, hair salons, spas, nail studios, and grooming parlours providing services attract 18% GST on the service charges. Salon owners with annual turnover above ₹20 lakh must register for GST and collect 18% from customers. This covers: haircut and styling, hair colour and treatment, facial and clean-up services, waxing and threading, manicure and pedicure, bridal makeup services, and spa and body treatments. Makeup artists providing services for events, weddings, or shoots also charge 18% GST if registered. ITC is available to salon owners on inputs (products, equipment) used for providing taxable services.

Frequently Asked Questions

What is the GST rate on cosmetics and beauty products in India?

GST on cosmetics varies by product: deodorants and perfumes attract 18% GST, hair oil 18%, shampoo and conditioners 18%, fairness creams and skincare creams 18%, toothpaste 12%, soap (toilet soap) 12%. High-end or luxury cosmetics like lip colour/lipstick, mascara, nail polish, and hair color (hair dye) attract 28% GST. The general principle is that basic hygiene and personal care products are at 12-18%, while colour cosmetics and luxury beauty products are at 28%. Beauty parlour and salon services attract 18% GST as services.

Is there GST on lip colour, mascara, and nail polish?

Yes. Lip colour (lipstick), mascara, eye shadow, eyeliner, foundation, blush, and nail polish all attract 28% GST. These are classified as colour cosmetics or make-up preparations under HSN Chapter 33. The 28% rate applies regardless of the brand or price point — whether it is a budget product or a luxury brand like M.A.C. or Lakme. This high rate on colour cosmetics has been a subject of criticism, as it makes cosmetics expensive and incentivises the grey market. Nail polish remover also attracts 18% GST. Always check the bill when buying at a cosmetics store — 28% GST should be reflected on colour cosmetic products.

What GST rate applies to hair colour and hair dye?

Hair colour preparations — including hair dye, hair bleach, and hair streaking/toning products — attract 28% GST under HSN 3305. This covers all types: permanent hair dye, semi-permanent colour, hair bleaching powder, oxidising agents (hydrogen peroxide for hair), and henna-based chemical hair colour products. Pure henna powder (without chemical additives) has a different classification and may attract lower rates. If a beauty salon applies hair colour as part of a hair colouring service, the salon charges 18% GST on the total service charge (hair colouring as a beauty service is taxed at 18% on the service amount).

How is GST charged at a beauty parlour or salon?

Beauty parlour and salon services attract 18% GST. This covers haircut, blow-dry, hair colouring, facials, manicure, pedicure, waxing, threading, eyebrow shaping, and other grooming and beauty treatment services. The 18% applies on the total service charge. If a salon sells cosmetic products (like shampoo, hair colour, or face packs) separately over the counter, those products attract the applicable product GST rate (18% or 28% depending on the product). A composite service — e.g., a "facial package" including products used during the service — is generally taxed at 18% on the total package price. Salons with annual turnover above ₹20 lakh must register for GST.

What is the GST on sunscreen and fairness cream?

Sunscreen lotions, sunblock creams, and sun protection products attract 18% GST. Fairness creams (skin lightening / whitening creams) also attract 18% GST. These are classified under preparations for the care of skin (HSN 3304) and attract the standard 18% cosmetics rate. Anti-ageing creams, moisturisers, and day/night creams are similarly taxed at 18%. However, if a product is classified primarily as a medicinal preparation (like a prescription dermatological cream), it may attract a lower rate of 12% under pharma HSN codes — but over-the-counter skincare products are treated as cosmetics at 18%.

GST on Medicines GST on Food GST on Clothes GST Registration GST Return Filing File ITR

GST Compliance for Beauty and Cosmetics Businesses

We help cosmetics retailers, salons, and beauty product businesses with GST registration, monthly return filing, and ITC management.

Get GST Help →

◆ Available in 71 Cities

Gst On Cosmetics Near You

Expert CA/CS assistance for gst on cosmetics across India. Click your city for local details.

→ New Delhi → Mumbai → Bengaluru (Bangalore) → Hyderabad → Chennai → Kolkata → Pune → Ahmedabad → Noida (UP) → Gurgaon (Gurugram) → Jaipur → Lucknow → Chandigarh → Surat → Kochi (Cochin) → Faridabad → Ghaziabad → Greater Noida → Panipat → Sonipat → Manesar (IMT) → Dharuhera → Mathura → Palwal → Agra → Kosi Kalan → Aligarh → Khair → Jewar (Noida International Airport) → Kanpur → Varanasi (Kashi) → Prayagraj (Allahabad) → Meerut → Bareilly → Moradabad → Gorakhpur → Firozabad → Saharanpur → Muzaffarnagar → Bulandshahr → Hapur → Karnal → Kurukshetra → Ambala → Hisar → Rohtak → Yamunanagar → Rewari → Bhiwani → Jodhpur → Udaipur → Kota → Ajmer → Bikaner → Ludhiana → Amritsar → Jalandhar → Patiala → Mohali (SAS Nagar) → Bathinda → Dehradun → Haridwar → Rudrapur → Shimla → Solan (Baddi-Barotiwala-Nalagarh) → Bhopal → Indore → Gwalior → Jammu → Srinagar → Panchkula

Ask Veda