A perfume shop invoice sells fragrance by volume and concentration. Perfumes and toilet waters of heading 3303, personal deodorants of 3307, and attars and essential oils of 3301 are all taxed at 18%, while agarbatti, dhoop and lobhan sold alongside them are at 5%. The bill should show the volume in ml, concentration such as eau de parfum or eau de toilette, batch number, whether attar was decanted from bulk, and keep incense products on separate lines.
Download this format free
Pre-filled with perfume shop sample items and fields. No sign-up.
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a perfume shop invoice needs
Volume in ml
Perfume is priced by volume, whether a 100 ml bottle or 6 ml of attar decanted from a bulk container. Showing ml on every line records exactly how much was sold and keeps volume-based stock in balance.
Concentration
Eau de parfum, eau de toilette and body mist differ in concentration and price. Naming it on the invoice confirms the product and avoids complaints that a cheaper concentration was supplied.
Batch number
Fragrance batches vary slightly and counterfeits are common. Recording the batch number helps authenticate the bottle and resolve complaints about scent or skin reactions. It also helps returns.
Decanted or sealed
Attar shops decant fragrance from bulk containers into small bottles. Marking a line as decanted or sealed tells the customer whether they received the original pack or a portion poured at the shop.
Gift wrap and personalisation
Perfumes are popular gifts and are often wrapped or engraved. Showing wrap or engraving on the bill, and whether it is free, makes the final price clear.
Incense kept separate
Agarbatti and dhoop have their own lower rate. Listing them on separate lines prevents them from being billed at the 18% perfume rate at the same counter.
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)
Notification 9/2025-Central Tax (Rate) keeps perfumes and toilet waters of heading 3303 in the 18% schedule, together with personal deodorants, bath preparations and room deodorisers of heading 3307. Essential oils and attars of all kinds in fixed oil bases fall under heading 3301, also listed at 18%. The September 2025 rationalisation did not reduce these rates, unlike personal care items such as shampoo and soap, which moved to 5%. A perfume shop's fragrance range therefore remains at one rate, but shops that also stock soaps or hair oils must keep those at 5% on separate item codes.
Agarbatti and dhoop at 5%
Agarbatti, lobhan, dhoop batti, dhoop and sambrani under 3307 41 00 are in the 5% schedule of Notification 9/2025, while other odoriferous preparations which operate by burning are kept at 18%. Attar shops often sell incense sticks, dhoop cones and bakhoor. Plain agarbatti and dhoop qualify for 5%, but products that are not covered by that description, such as scented reed diffusers or room sprays, follow their own headings at 18%. Mixing these on one item code is the most common error in such shops, so set up incense as its own category.
Decanting and selling by volume
Attar is often decanted from bulk into small bottles of 3, 6 or 12 ml at the counter. The invoice should use the MLT unit with the actual quantity, or the number of bottles with volume stated, so that volume sold matches volume purchased from distributors. A shop that pre-fills and labels small bottles for retail sale must comply with Legal Metrology rules for packaged commodities, including net quantity and MRP. Decanting from a sealed branded perfume and selling it as that brand can raise trademark issues, so describe such sales accurately.
Testers, samples and gifts
Brands supply testers for display, often marked not for sale. Testers are not sold and do not appear on invoices. Input tax credit on goods given as free samples is blocked under section 17(5)(h), so a shop that hands out free sample vials it bought should not claim credit on them. Where a miniature is given with a purchase as part of a brand promotion for a single price, it is part of that supply, and the bill should list both items. Corporate buyers of perfume gift sets cannot claim credit on goods given as gifts, but still need a correct tax invoice.
Common billing mistakes
✕Billing agarbatti, dhoop and lobhan at the 18% perfume rate instead of the 5% rate that applies under 3307 41 00.
✕Recording decanted attar as a number of bottles without volume, so millilitres sold never reconcile with bulk purchases. at the month end.
✕Claiming input tax credit on sample vials and testers given away free, which section 17(5)(h) blocks. on goods given away as free samples.
✕Treating soaps and hair oils stocked in the perfume shop as fragrances at 18% instead of their 5% rate. on the shelf.
Perfume shop GST invoice: FAQ
What is the GST rate on perfume?
+
Perfumes and toilet waters of heading 3303 are taxed at 18%. Personal deodorants and room fresheners of 3307 and attars and essential oils of 3301 are also at 18%. These rates did not change in September 2025. The rate is the same for imported and Indian brands.
Is GST on agarbatti the same as on perfume?
+
No. Agarbatti, lobhan, dhoop batti, dhoop and sambrani are taxed at 5% under Notification 9/2025, while perfumes and other burning odoriferous preparations not covered by that description stay at 18%. Keep incense on separate item codes from perfumes. Bakhoor and diffusers need checking.
How should decanted attar be shown on an invoice?
+
Show the attar's name, the volume decanted in ml using the MLT unit, the rate per ml or per bottle, and HSN 3301 at 18%. Recording volume rather than only bottle count keeps your stock and HSN-wise quantity accurate. Mention the oil base if relevant.
Can a perfume shop opt for composition?
+
A shop selling only within its state and under the composition turnover limit can opt in and issue bills of supply. Since most of its range is at 18%, composition can reduce tax cost on B2C sales, but business buyers of corporate gift sets will not get input tax credit.