GoodsHSN 29061190, 30, 3301
Following goods made from other than 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 18%
18%GST
Condition: other than natural menthol
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 29061190, 30, 3301 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, following goods made from other than 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 29061190, 30, 3301 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than natural menthol.