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HSN Code 33074100

Agarbatti, lobhan, dhoop batti, dhoop, sambraani

DescriptionCGSTSGSTIGSTSchedule
Agarbatti, lobhan, dhoop batti, dhoop, sambraani2.5%2.5%5%I
Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

A named carve-out inside a broader code

HSN 3307 41 00 is specifically split: agarbatti, lobhan, dhoop batti, dhoop, and sambraani are taxed at 5%, a named concessional list. Any other odoriferous preparation that "operates by burning" but isn't one of those named products falls under the same code at 18% instead.

This means the tax treatment hinges on the product being one of the specifically listed traditional incense items — not a general "incense product" exemption. A scented burning product marketed differently (e.g. a novelty aromatic burner not fitting the named categories) would default to the higher rate under the same HSN code.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 33074100?

HSN code 33074100 carries more than one GST rate depending on the specific goods: Agarbatti, lobhan, dhoop batti, dhoop, sambraani attracts 5%; Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] attracts 18%.

Which chapter does HSN code 33074100 belong to?

HSN code 33074100 falls under Chapter 33 - Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations of the Customs Tariff Act, 1975.