GoodsHSN 2906 11 10, 30, 3301
Following goods from Natural Menthol namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil), (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO), (e) Spearmint oil (f) Mentha piperita oil — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 2906 11 10, 30, 3301 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, following goods from natural menthol namely:- (a) menthol and menthol crystals, (b) peppermint (mentha oil), (c) fractionated / de-terpenated mentha oil (dtmo) (d) de-mentholised oil (dmo), (e) spearmint oil (f) mentha piperita oil classified under HSN 2906 11 10, 30, 3301 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.