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HSN Code & GST Rate for Miscellaneous Edible Preparations - Chapter 21

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 21 of the GST tariff deals with HSN codes and GST rates for miscellaneous edible preparations, including processed foods like sauces, soups, and other culinary products. For businesses in the food sector, understanding these codes is essential for accurate GST registration, compliance, and tax reporting. This article will guide you through the relevant HSN codes and GST rates for these items.

 

HSN Code/ GST Rate of Goods - Chapter 21

HSN Code Description Rate (%) CESS (%)
210111 EXTRACTS, ESSENCES AND CONCENTRATES 18%    
21011110 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21011120 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21011130 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21011190 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21011200 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 18%    
210120 EXTRACTS, ESSENCES AND CONCENTRATES, OF TEA OR MATE, AND PREPARATIONS WITH A BASIS OF THESE EXTRACTS, ESSENCES OR CONCENTRATES OR WITH A BASIS OF TEA OR MATE 18%    
21012010 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21012020 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21012030 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
21012090 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0%    
210130 ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF 12%    
21013010 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED 0%    
21013020 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED 0%    
21013090 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED 0%    
2102 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING 3002); PREPARED BAKING POWDERS 12%    
210210 ACTIVE YEASTS 12%    
21021010 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - ACTIVE YEASTS : CULTURE YEAST 12%    
21021020 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - ACTIVE YEASTS : BAKERS YEAST 12%    
21021090 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - ACTIVE YEASTS : OTHER 12%    
21022000 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - INACTIVE YEASTS, OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD 12%    
21023000 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - PREPARED BAKING POWDERS 12%    
2103 SAUCES AND PREPARATIONS THEREFOR, MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD 12%    
21031000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - SOYA SAUCE 12%    
21032000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - TOMATO KETCHUP AND OTHER TOMATO SAUCES 12%    
21033000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD 12%    
210390 OTHER 12%    
21039010 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : CURRY PASTE 12%    
21039020 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : CHILLI SAUCE 12%    
21039030 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : MAJONNAISE AND SALAD DRESSINGS 12%    
21039040 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : MIXED, CONDIMENTS AND MIXED SEASONING 12%    
21039090 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : OTHER 12%    
2104 SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS 18%    
210410 SOUPS AND BROTHS AND PREPARATIONS THEREFOR 18%    
21041010 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS - SOUPS AND BROTHS AND PREPARATIONS THEREFOR : DRIED 18%    
21041090 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS - SOUPS AND BROTHS AND PREPARATIONS THEREFOR : OTHER 18%    
21042000 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS HOMOGENISED COMPOSITE FOOD PREPARATIONS 18%    
2105 ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA 18%    
21050000 ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA 18%    
2106 Khakhra, plain chapatti or roti 5%    
2106 Roasted Gram ,idli/dosa batter, chutney powder 5%    
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters 12%    
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 0%    
2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED 18%    
21061000 PROTEIN CONCENTRATES AND TEXTURED PROTEIN SUBSTANCES 18%    
210690 OTHER(Sweetmeats) 5%    
210690 OTHER(Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE) 5%    
210690 OTHER(Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]) 12%    
21069011 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SOFT DRINK CONCENTRATES : SHARBAT 18%    
21069019 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SOFT DRINK CONCENTRATES : OTHER 18%    
21069020 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : PAN MASALA 28% 60%  
21069030 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : BETEL NUT PRODUCT KNOWN AS SUPARI 18%    
21069040 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SUGAR-SYRUPS CONTAINING ADDED FLAVOURING OR COLOURING MATTER, NOT ELSEWHERE SPECIFIED ORINCLUDED; LACTOSE SYRUP; GLUCOSE SYRUP ANDMALTO DEXTRINE SYRUP 18%    
21069050 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : COMPOUND PREPARATIONS FOR MAKING NON-ALCOHOLIC BEVERAGES 18%    
21069060 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : FOOD FLAVOURING MATERIAL 18%    
21069070 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : CHURNA FOR PAN 18%    
21069080 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : CUSTARD POWDER 18%    
21069091 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : DIABETIC FOODS 12%  
21069092 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : STERILIZED OR PASTEURIZED MILTONE 18%    
21069099 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : OTHER 18%    
2109 OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL 0%

 

Disclaimer: The rates provided are updated as of GST (Rate) notification no. 05/2020, dated 16th October 2020, to the best of our knowledge. The HSN code details are sourced from the master codes published on NIC's GST e-Invoice system. Please note that changes may occur due to government updates, and Online Legal India is not responsible for any inaccuracies in the information.


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