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Lowers the target's evasion by one stage. Pokemon protected by Magic Coat or the ability Magic Bounce are unaffected and instead redirect this move back to the user. In-game it can be used to attract wild Pokemon while standing in grass. Fails in-game if the weather is not clear.
Even in rulesets where evasion-raising attacks are permitted, Sweet Scent is still a very poor option. You might as well risk the miss chance, as the opponent will likely only raise its evasiveness again after you've lowered it. There's really no reason to bother using Sweet Scent outside of in-game RNG shenanigans.