Manufacturing

GST invoice format for a cosmetics and personal care manufacturer

A cosmetics manufacturer's invoice has to split its range by rate. From 22 September 2025, skin creams, make-up and sunscreens under HSN 3304 are taxed at 18%, while talcum and face powder (3304), hair oil and shampoo (3305), toothpaste (3306), and shaving cream and aftershave (3307) are listed at 5%. Each line should show product name, pack size, batch, manufacturing and expiry dates, MRP and HSN, and the invoice should carry the cosmetics manufacturing licence number.

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Sample cosmetics manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Herbal face cream 50 g jar, MRP ₹199	3304	1200 PCS	92.00	1,10,400.00	18%
Talcum powder 300 g, MRP ₹175	3304	1500 PCS	84.00	1,26,000.00	5%
Coconut hair oil 200 ml, MRP ₹120	3305	2400 PCS	58.00	1,39,200.00	5%
Anti-dandruff shampoo 180 ml, MRP ₹190	3305	1800 PCS	88.00	1,58,400.00	5%
Herbal toothpaste 150 g, MRP ₹110	3306	3000 PCS	52.00	1,56,000.00	5%
Sunscreen lotion SPF 50, 100 ml, MRP ₹399	3304	600 PCS	185.00	1,11,000.00	18%
Taxable value				₹8,01,000.00
GST (CGST + SGST, or IGST if inter-state)				₹68,832.00
Invoice total				₹8,69,832.00

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

Extra fields a cosmetics manufacturer invoice needs

Cosmetics manufacturing licence number: Cosmetics are manufactured under a licence issued under the Drugs and Cosmetics law. Printing it lets distributors and marketplaces verify that goods come from a licensed facility.
Batch number and expiry: Every cosmetic pack carries a batch and use-before date. Showing them on the invoice supports recalls and expiry returns from distributors and retailers.
Pack size and variant: State the net content and variant, such as 100 ml aloe or 200 g lavender. Variants of the same product often carry different prices and stock codes.
MRP per unit: Distributors work out margins from MRP. The MRP on the invoice should match the label required under the Legal Metrology packaged commodity rules.
Product category for rate: A short category note such as 'hair oil' or 'face cream' helps billing staff apply 5% or 18% correctly when product names are brand-led and do not reveal the type.
Brand owner for third-party manufacturing: Many cosmetics plants make products for other brands. Naming the brand owner and whether the job is contract manufacturing or a sale avoids confusion over who is supplying what.

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

GST rules that matter for a cosmetics manufacturer

Same chapter, two rates

Notification 9/2025-Central Tax (Rate) lists talcum powder and face powder (3304), hair oil and shampoo (3305), toothpaste (3306), tooth powder and dental floss, and shaving cream, shaving lotion and aftershave lotion (3307) in the 5% schedule. Beauty, make-up and skin-care preparations of 3304, other hair preparations of 3305, perfumes under 3303, and deodorants and bath preparations under 3307 sit in the 18% schedule, with kajal, kumkum, bindi, sindur and alta named as exclusions from the 18% entry. A personal care brand's invoice can easily carry both rates, so each product must be mapped to its specific entry, not just to its four-digit heading.

Hair preparations other than oil and shampoo

Hair oil and shampoo are named at 5%, but conditioners, hair gels, hair colour and serums are 'preparations for use on the hair' that remain at 18%, except mehendi paste in cones, which has its own entry. Product names like 'hair tonic oil' or 'conditioning shampoo' need a judgement on what the product actually is. Keep the reasoning in your item master, so every invoice applies the same rate.

Soap is a separate decision

Many cosmetics plants also make bathing bars. Toilet soap, other than industrial soap, in the form of bars, cakes or moulded pieces is listed at 5% under 3401, while other soaps and surface-active products of 3401 and washing preparations of 3402 are at 18%. A body wash or face wash in liquid form is generally not a toilet soap bar, so check it separately instead of carrying over the 5% rate.

Contract manufacturing for brands

When a plant makes products for a brand owner using its own materials and sells the finished packs, the invoice is a sale of goods at the product rate. When the brand owner supplies the materials and the plant only processes and fills them, the plant bills a manufacturing service and the materials travel on delivery challans. Make the arrangement clear on the invoice and in the contract.

Marketplace and distributor returns

Cosmetics sold through marketplaces and distributors see frequent returns of damaged or expired stock. Issue credit notes under section 34 against the original invoices, within the time limit for declaring them, and record destroyed stock separately so any input tax credit that must be reversed is reversed.

Common billing mistakes

Applying 5% to a whole personal care range because its best-selling product, such as hair oil, is at 5%.
Billing conditioner, hair colour or hair serum at the shampoo rate.
Treating liquid body wash as toilet soap at 5% without checking its classification.
Leaving batch and expiry off invoices, which makes distributor returns impossible to verify.
Listing only brand names, so staff and auditors cannot see what kind of product each line is.

Cosmetics manufacturer GST invoice: FAQ

What is the GST rate on face cream from 22 September 2025?

Skin-care and beauty preparations under heading 3304 are in the 18% schedule. Only talcum powder and face powder are specifically named at 5% within that heading.

Is shampoo taxed at 5% now?

Yes. Hair oil and shampoo under heading 3305 are listed in the 5% schedule of Notification 9/2025-Central Tax (Rate). Other hair preparations remain at 18%.

What is the GST on toothpaste?

Toothpaste under heading 3306 is listed at 5%, as are tooth powder and dental floss.

Do I need to show the cosmetics licence number on invoices?

GST law does not require it, but distributors, marketplaces and regulators expect licensed products to be traceable to the manufacturing licence, so most manufacturers print it on every invoice.

Can I sell gift packs with mixed products?

A gift pack containing items at different rates may be a mixed supply, taxed at the highest rate among its contents, unless it is a naturally bundled composite supply. Decide the treatment before pricing the pack and show it consistently.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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