Room Freshener HSN Code and GST Rate Explained: Fast-Track Guide to Room Freshener Taxation in 1 Minute

Room fresheners are popular products used in homes, offices, and commercial spaces to improve indoor air quality by eliminating unpleasant odors and providing a pleasant fragrance. If you're involved in importing, exporting, manufacturing, or selling room fresheners in India, understanding the HSN code and GST rate applicable to these products is crucial for compliance and proper tax calculation.

HSN Code for Room Freshener

The HSN (Harmonized System of Nomenclature) code used for room fresheners in India is 3307. This code covers a range of "perfumery, cosmetic, or toilet preparations, not elsewhere specified or included," and more specifically, room fresheners fall under HSN code 3307.41.00 (Agarbatti and other odoriferous preparations which operate by burning) and 3307.49.00 (Other), depending on the form of the product (sprays, liquids, gels, etc.). Always consult the latest Customs or GST notifications for confirmation on which sub-category applies to your specific type of room freshener.

GST Rate for Room Freshener

Room fresheners attract a Goods and Services Tax (GST) rate of 18% in India. This rate applies to most kinds of room air fresheners, including sprays, gels, and other non-combustible forms. However, if the product is classified as "agarbatti" or dhoop sticks (odoriferous substances which operate by burning), the applicable GST rate may be 5%.

As an interior designer, I often consider how room fresheners and fragrances can affect the ambiance of a space. Integrating scent into a home's overall aesthetic is just as important as furniture selection or lighting. For professionals looking to factor these products into their designs, having a comprehensive understanding of their classification not only ensures regulatory compliance but also helps in selecting the best-suited DIY room decor solutions that blend functionality with sensory appeal.

Tips 1:

When selecting a room freshener, consider the size and usage of your space, as well as any sensitivities or allergies occupants may have. Opt for products with natural ingredients if indoor air quality is a top concern, and coordinate scents with the room's color palette and purpose for a harmonized environment.

FAQ

Q: What is the HSN code for air fresheners in India?

A: The HSN code for air/room fresheners is generally 3307, with specific sub-codes depending on the formulation and use.

Q: What GST rate is applicable to room fresheners?

A: The GST rate for room fresheners in India is 18% for most types, though incense sticks have a lower rate.

Q: Is the GST rate for all types of room fresheners the same?

A: No, most room fresheners attract 18% GST, but agarbatti and some products that operate by burning may be taxed at 5%.

Q: Where can I check the official HSN code classifications?

A: You can check India’s Central Board of Indirect Taxes and Customs (CBIC) website or the GST portal for the latest HSN code information.

Q: Are there compliance requirements for selling room fresheners?

A: Yes, ensure your product is classified under the correct HSN code, charges the correct GST rate, and complies with any labeling or safety regulations.