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GST invoice format for a cosmetics and personal care distributor

A cosmetics distributor supplies beauty parlours, salons, chemists and cosmetic shops with brands that mix 5% and 18% products on almost every order. Beyond the standard fields, the invoice should carry batch number and expiry for each line, MRP and trade price, shade or variant, the manufacturer's or importer's cosmetic licence or import registration where applicable, and precise HSN, because talc, hair oil, shampoo and toothpaste now sit at 5% while creams, make-up, perfumes and hair colour stay at 18%.

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Sample cosmetics distributor invoice

DescriptionHSN/SACQtyRate (₹)Taxable (₹)GST
Face moisturising cream 50 g330448 NOS185.008,880.0018%
Matte lipstick, assorted shades330460 NOS140.008,400.0018%
Talcum powder 100 g330472 NOS62.004,464.005%
Coconut hair oil 200 ml330596 NOS78.007,488.005%
Permanent hair colour cream, salon pack 100 g330536 NOS210.007,560.0018%
Eau de parfum 100 ml330312 NOS640.007,680.0018%
Taxable value₹44,472.00
GST (CGST + SGST, or IGST if inter-state)₹6,451.20
Invoice total₹50,923.20

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a cosmetics distributor invoice needs

Batch and expiry date
Cosmetics carry a manufacturing date and an expiry or best-before date. Salons and chemists check both on receipt, and batch numbers are needed when a brand recalls a shade or formula.
Shade / variant
Lipsticks, foundations and hair colours come in dozens of shades under one product name. The shade or variant on the line prevents wrong deliveries and return disputes.
MRP and trade price
Parlours and shops judge margin against MRP. Showing both on the invoice also makes any scheme discount visible and auditable.
Manufacturing licence / import registration
Cosmetics are regulated under the Drugs and Cosmetics Act and its cosmetics rules. Imported brands need an import registration certificate; printing the reference reassures salons that the stock is legitimate.
Salon / professional use flag
Professional salon packs are often sold only to salons and may carry 'for professional use only'. Flagging them helps you control channel sales and brand audits.
Free testers and samples
Brands provide testers that are not for sale. Recording testers separately at zero value keeps them out of taxable turnover while tracking stock.
Scheme and display discount
Brands fund display and counter schemes for parlours and cosmetic shops. Printing the scheme discount on the invoice line reduces taxable value at the time of supply, which a later cash payout cannot do, and gives you the document to claim reimbursement from the brand.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

  • Supplier name, address and GSTIN
  • Consecutive invoice number (max 16 characters, unique for the year)
  • Date of issue
  • Customer name, address and GSTIN (if registered)
  • Place of supply with state name
  • HSN/SAC code per item
  • Description, quantity and unit
  • Taxable value after discounts
  • GST rate and CGST + SGST or IGST amounts
  • Signature or digital signature

Read more: Batch and Expiry Tracking: How to Control Batch-Wise Stock · GST Rates and Slabs in India: The Current Structure Explained · Credit Note Under GST: When, How and By When to Issue It · GST Invoice Format: How to Lay Out a Compliant Tax Invoice

GST rules that matter for a cosmetics distributor

Same chapter, two rates

The September 2025 schedules split chapter 33 by description rather than by heading. Talcum powder and face powder (3304), hair oil and shampoo (3305), toothpaste and tooth powder (3306), and shaving cream, shaving lotion and aftershave (3307) are in the 5% schedule. Other beauty, make-up and skin-care preparations under 3304, hair preparations other than hair oil and shampoo under 3305, perfumes, deodorants and other 3307 goods remain at 18%. Kajal, kumkum, bindi, sindur and alta are carved out of the 18% entry for 3304. A cosmetics distributor must set rates SKU by SKU, and a brand's shampoo and conditioner can legitimately carry different rates.

Perfumes and toilet waters

Perfumes and toilet waters fall under heading 3303, which was not moved into the 5% schedule. Gift sets that combine a perfume with a 5% item, sold for one price, are mixed supplies taxed at the highest rate in the set; bill components separately if you want each taxed at its own rate.

Cosmetics law on the invoice

The Cosmetics Rules, 2020 require manufacturing licences for cosmetics made in India and registration for imported cosmetics. While these are not GST rules, salons and retail chains now ask for proof, and printing the manufacturer or importer details on your invoice is the simplest way to provide it. Never trade in parallel-imported stock without registration; a GST invoice does not legitimise it.

Testers, samples and credit reversal

Testers given to parlours free of cost are not a sale. If you bought them from the brand on an invoice and claimed input tax credit, then gave them away as free samples, section 17(5) requires that credit to be reversed. If the brand supplies testers to you free of charge, there is nothing to reverse. Record testers on delivery challans.

Expiry returns and brand credit notes

Expired or damaged cosmetics returned by shops should be taken back against a credit note referring to the original invoice, and the brand will in turn issue a credit note to you. Both adjustments must be reflected in the respective returns.

Common billing mistakes

  • Applying 5% to all of chapter 33 after hearing that 'cosmetics GST was cut', when only specified items moved.
  • Billing a perfume gift set at 5% because it also contains a talc.
  • Giving away testers bought on a tax invoice without reversing the input tax credit.
  • Omitting batch numbers on salon packs, which makes recall management impossible.
  • Coding kajal, kumkum and bindi at 18% with other make-up, when they are specifically carved out of the 18% entry for heading 3304.

Cosmetics distributor GST invoice: FAQ

Is talcum powder 5% now?

Yes. Talcum powder and face powder under 3304 are listed by name in the 5% schedule from 22 September 2025.

What rate applies to face creams and lipsticks?

Beauty, make-up and skin-care preparations under 3304, other than the named exceptions, are in the 18% schedule.

Is hair colour 5% like shampoo?

No. Only hair oil and shampoo moved to 5%; other hair preparations under 3305, including hair colours, remain at 18%.

Do I need to show expiry on the invoice?

GST does not require it, but parlours and chemists expect batch and expiry for returns and recalls.

How do I bill free testers?

Send them on a delivery challan at no value; if you claimed credit on them, reverse it.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations

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