HSN Code for Agarbatti (Incense Sticks) 33074100 – GST Rate, Export Rules & Complete Guide

Agarbatti (incense sticks) is one of India’s most exported FMCG products, with demand across Southeast Asia, the Middle East, Europe, and the US. Whether you manufacture, trade, or export agarbatti, knowing the correct HSN code is essential for GST invoicing, export documentation, and customs clearance.

This guide covers everything: HSN code, GST rate, export policy, and RoDTEP applicability – in plain language.

What Is Agarbatti?

Agarbatti, or incense sticks, are aromatic products made from a blend of bamboo sticks, binding powder, charcoal dust, and fragrance materials. They are burned for religious, aromatic, or therapeutic purposes.

India is one of the world’s largest producers and exporters of agarbatti, especially from states like Gujarat, Karnataka, and Uttar Pradesh.

Difference Between Agarbatti & Dhoop Sticks

For export documentation and customs classification, it is important to distinguish between these two products, although both fall under the same HSN 33074100.

• Agarbatti (Incense Sticks): These have a bamboo core. The aromatic paste is coated around a thin wooden stick. They burn slower and are more common in retail exports.
• Dhoop Sticks: these are coreless. They are made of solid extruded aromatic paste without any bamboo stick inside. They are often thicker and produce more concentrated smoke.

Feature	Agarbatti	Dhoop Sticks
Construction	Bamboo stick core	Coreless (Solid paste)
Burn Style	Consistent, slow burn	Intense, thick smoke
Customs HSN	33074100	33074100
GST Rate	12%	12%

HSN Code for Agarbatti – 33074100

The correct HSN code for agarbatti (incense sticks) is 33074100.

Level	Code	Description
Chapter	33	Essential oils, perfumery, cosmetic or toilet preparations
Heading	3307	Pre-shave, shaving or after-shave preparations; agarbatti and other odoriferous preparations
Sub-heading	330741	Agarbatti and other odoriferous preparations which operate by burning
8-digit	33074100	Agarbatti (incense sticks) – full classification

Quick breakdown:

• 33 → Chapter: Perfumery and toilet preparations
• 3307 → Heading: Odoriferous preparations
• 330741 → Sub-heading: Preparations that burn to produce fragrance
• 33074100 → Full code for agarbatti specifically

Use 33074100 on all GST invoices, export invoices, shipping bills, and packing lists.

GST Rate on Agarbatti

GST rate: 12%

This has been in effect for some time and applies uniformly to all forms of agarbatti – plain, charcoal-based, dhoop sticks, and scented varieties sold under the same HSN.

Tax Component	Rate
CGST	6%
SGST	6%
IGST (for interstate / export)	12%

For exports, IGST is zero-rated. You either pay IGST and claim a refund, or file a Letter of Undertaking (LUT) and export without paying IGST. Most regular exporters prefer the LUT route.

Verify current rate on cbic-gst.gov.in before invoicing if you’re unsure about any recent GST 2.0 revision.

Export Policy for Agarbatti

Export Policy: FREE

Agarbatti falls under the Free export category as per India’s Foreign Trade Policy (Schedule II, ITC-HS Classification of Export Policy). This means:

• No export licence required
• No quantity restriction
• No prior approval from any government body
• Exporters only need a valid IEC (Importer Exporter Code)

If you don’t have an IEC yet, read this guide: What is IEC Code – How to Apply for Import Export Code in India (2026)

SCOMET Note: Agarbatti does not fall under SCOMET (Special Chemicals, Organisms, Materials, Equipment and Technologies) controls. No SCOMET verification needed.

⭐ Expert Tip (Avadhut Taru): Even though agarbatti export is “Free,” some shipping lines or airlines might ask for an MSDS (Material Safety Data Sheet) because incense is flammable. It’s a good idea to keep a copy from your manufacturer handy to avoid any last-minute delays at the port!

RoDTEP and Duty Drawback

RoDTEP: Agarbatti is covered under India’s RoDTEP (Remission of Duties and Taxes on Exported Products) scheme. The applicable rate is notified by the DGFT and is subject to periodic revision.

Check the latest RoDTEP schedule on the DGFT website (dgft.gov.in) for the exact rate applicable to ITC-HS 33074100.

Duty Drawback: Agarbatti exporters may also claim All Industry Rate (AIR) drawback on customs duty paid for imported raw materials (such as fragrance compounds). Verify the current AIR schedule with your Customs House Agent (CHA).

When preparing your export invoice for a claim, make sure all mandatory fields – shipping bill number, IEC, GSTIN, and LUT/bond reference – are correctly filled. A proper export invoice also helps avoid RoDTEP claim rejections. You can use the Export Invoice Generator to create GST-compliant export invoices with all required fields.

Who Searches for HSN Code 33074100?

• Agarbatti manufacturers filing GST returns or e-way bills
• Small and MSME exporters preparing shipping bills and invoices
• Kirana and wholesale traders needing HSN for B2B invoices
• Chartered accountants advising FMCG or handicraft sector clients
• Customs and freight agents classifying shipments at the port

Practical example: A small agarbatti unit in Surat ships 500 cartons to a buyer in UAE. They file a shipping bill using ITC-HS code 33074100, declare export value in USD, and reference their LUT number on the commercial invoice to export without paying IGST. RoDTEP credit is automatically routed to their ICEGATE account post-shipment.

If you’re new to export invoicing, read: Export Invoice Format India: Mandatory GST & Customs Fields (2026)

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