GST invoice format for a cosmetics and beauty products shop
A cosmetics shop bill now spans three rates. After September 2025, talcum and face powder, hair oil, shampoo, toothpaste, toilet soap and shaving cream are at 5%, make-up, skin care, sunscreen, hair colour, deodorants and perfumes remain at 18%, and kajal, kumkum, bindi, sindur and alta are exempt. The invoice should show brand, shade and pack size, batch and expiry date, MRP, and a rate on every line, with tester or free-sample items handled separately.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a cosmetics shop invoice needs
Shade or variant
Lipsticks, foundations and hair colours come in dozens of shades. Printing the shade number or name on the bill lets the customer reorder the same product and lets staff accept exchanges only for the item actually sold.
Batch number and expiry date
Cosmetics have a shelf life and are regulated under drugs and cosmetics law. Batch and expiry on the bill help resolve skin-reaction complaints, support recalls and show the product was within its use-by date when sold.
Pack size and MRP
The same cream sells in 50 g and 100 g packs at different MRPs. Showing pack size and MRP on each line proves that GST was included in the printed price and not added above it.
Rate band per line
A basket of shampoo, lipstick and kumkum carries 5%, 18% and nil. Printing the rate on every line, with a rate-wise summary, makes the bill self-explanatory for the customer and accurate for returns.
Gift-with-purchase note
Brands run offers where a free mini product comes with a purchase. Naming the offer on the bill shows the item was part of a promotional supply and not a separate free gift without consideration.
Loyalty or member number
Beauty retailers run membership programmes. The member number on the invoice links purchases to points earned, supports discounts given at the counter and helps trace past shades bought.
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)
Heading 3304 shows why a cosmetics shop cannot bill by heading alone. Notification 9/2025-Central Tax (Rate) puts talcum powder and face powder of 3304 in the 5% schedule, keeps other beauty, make-up and skin care preparations of 3304, including sunscreen and manicure preparations, at 18%, and Notification 10/2025 exempts kajal (other than kajal pencil sticks), kumkum, bindi, sindur and alta. Similarly, hair oil and shampoo of 3305 are at 5% while other hair preparations such as hair colour and styling gel remain at 18%. The item master must be built at product level, with the rate chosen from the description in the notification, not inherited from a category.
Personal care cut to 5% from 22 September 2025
The 56th GST Council moved talcum powder, face powder, hair oil, shampoo, shaving cream, shaving lotion, aftershave lotion, toilet soap, toothpaste and toothbrushes from 18% to 5%. These are the fastest-moving lines in most cosmetics shops, so the change significantly affects average tax per bill. Retailers who held stock with the old MRP had to make sure the selling price passed on the reduction and the tax was worked out at 5% on the actual price charged. Any bill still showing 18% on shampoo or soap after that date over-collects tax and should be corrected by a credit note to the customer.
MRP, testers and free samples
Packaged cosmetics carry an MRP inclusive of taxes, so GST is extracted from the selling price rather than added on top. Testers used in the store are not sold and do not appear on invoices; input tax credit on goods used as free samples is blocked under section 17(5)(h), and some brands supply testers marked not for sale for this reason. A mini product given only when a customer buys a full-size item is different: it is part of a promotional supply for a single price, so both items should appear on the bill and the rate decided under section 8.
Cosmetics licensing and labelling
Cosmetics are regulated under the Drugs and Cosmetics Act and the Cosmetics Rules, 2020, which govern manufacture, import and labelling, including batch numbers and expiry dates. A retailer does not need a manufacturing licence, but it should not sell products without proper labels or past their expiry date. Recording batch and expiry on the bill makes it easier to respond when a customer reports a reaction or when a brand issues a recall, and shows that the shop sold labelled, in-date goods. Imported cosmetics should also carry the importer's details on the label.
Common billing mistakes
✕Billing every product of heading 3304 at 18%, so talcum and face powder are over-taxed and kumkum and kajal are taxed when exempt.
✕Leaving shampoo, hair oil, soap and toothpaste at 18% in the item master after they moved to 5% on 22 September 2025.
✕Showing a gift-with-purchase mini product as a separate zero-value free item instead of part of a single promotional supply. on the bill.
✕Selling expired or unlabelled stock and having no batch or expiry details on the bill when a customer complains of a reaction. later.
Cosmetics shop GST invoice: FAQ
What is the GST rate on cosmetics?
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It depends on the product. Talcum powder, face powder, hair oil, shampoo, toilet soap, toothpaste and shaving cream are at 5%. Make-up, skin care, sunscreen, hair colour, deodorants and perfumes are at 18%. Kajal (not kajal pencil sticks), kumkum, bindi, sindur and alta are exempt.
Is GST charged on kumkum and bindi?
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No. Kumkum, bindi, sindur, alta and kajal other than kajal pencil sticks are exempt under Notification 10/2025-Central Tax (Rate). Show them at 0% on the invoice and keep them in an exempt sub-total so that your exempt turnover is reported correctly.
Why does one cosmetics heading have different GST rates?
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The rate notification describes goods within a heading, not just the heading number. Heading 3304 covers both talcum powder at 5% and lipstick at 18%, while kajal and kumkum under the same heading are exempt. Your billing software must store the rate per product, not per heading.
Do I have to show expiry dates on a cosmetics bill?
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GST law does not require it. But batch and expiry details on the bill help with complaints, returns and brand recalls, and they show that the shop sold in-date products labelled as the Cosmetics Rules require. Most cosmetics retailers capture them by scanning the pack.