Indian buyers ask two things before a purchase order: which HSN code goes on the invoice, and what GST it carries. The GST rate changes that took effect on 22 September 2025 moved several botanical headings, and many online lists still show the old rates. Here are the headings we deal in, with the current rates and the source.
HSN Headings and GST Rates
| Product type | HSN heading | GST rate |
|---|---|---|
| Standardised herbal extracts (ashwagandha, shatavari, turmeric, milk thistle, green tea and similar) and plant saps | 1302 | 5% |
| Dried herbs, roots and leaves, whole, cut or powdered (used in pharmacy or perfumery) | 1211 | 5% |
| Dried or ground spices: pepper and capsicum (0904), cinnamon (0906), cloves (0907), nutmeg and cardamom (0908), seed spices (0909), dried ginger, turmeric and others (0910) | 0904 to 0910 | 5% |
| Other fixed vegetable oils (jojoba and similar) | 1515 | 5% |
| Food preparations not elsewhere specified (blends, many supplement premixes), other than pan masala | 2106 | 5% |
| Essential oils, extracted oleoresins, resinoids and flavouring essences | 3301 | 18% |
| Colouring matter of vegetable origin (where a natural colour is classified as a colour rather than an extract) | 3203 | 18% |
| Isolated organic compounds (for example vitamins, caffeine) | Chapter 29 | 18% |
| Skin-care and beauty preparations (for example a finished aloe vera gel) | 3304 | 18% |
Source: Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as corrected on 18 September 2025. Schedule I carries 2.5% central tax (5% GST in total with the state share, or 5% IGST). Schedule II carries 9% (18% in total). The table gives the heading-level entry. Where the notification carves out a specific tariff item, the eight-digit line decides.
Aloe Vera: Extract or Gel?
“Aloe vera gel HSN code” is one of the most searched questions, because the answer depends on what the product is. An aloe extract or gel concentrate supplied as an ingredient is a vegetable sap or extract under 1302 (5%). A finished aloe vera gel sold as a skin-care product is a cosmetic preparation under 3304 (18%). Our aloe vera extract is the ingredient, not the cosmetic.
Extract, Powder or Oleoresin?
- Extract versus powder. A dried, ground root is 1211. An extract of that root is 1302. Both are 5%, but the code still has to match the goods on the e-way bill and the invoice.
- Extract versus oleoresin. Solvent-extracted spice oleoresins go to 3301 at 18%, even though they are also extracts. A standardised turmeric extract for supplements is usually 1302 at 5%. The process stated on the invoice should support the code.
- Blends. A mix of several extracts or an extract on a large carrier can move to 2106.
How Many Digits Your Invoice Needs
Under Notification No. 78/2020-Central Tax, a supplier whose aggregate turnover in the previous financial year was up to ₹5 crore must show at least four HSN digits on B2B tax invoices. Above ₹5 crore, six digits are required. Export and import documents use the full eight-digit ITC-HS line. For the international side of classification, see HS and ITC-HS codes for botanical extracts, oleoresins and oils.
Who Decides
The supplier declares the HSN code and rate on its tax invoice, and the buyer takes input tax credit on that basis. Where classification is genuinely in doubt, an advance ruling from the Authority for Advance Ruling is the way to settle it. Our invoices show the HSN line and GST rate for each product. For domestic orders, see sourcing for Indian manufacturers.
Domestic supply with GST invoicing
Tell us the products, grades and quantities. We quote with the HSN code and GST rate on each line.