| Rates (%) | Products Description | HSN Code | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 210111 | – |
| 18% | All goods i.e 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 | 210120 | – |
| 12% | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 210130 | – |
| 12% | Yeasts ( deleted w.e.f : 14/11/2017 and prepared baking powders ) ( inserted w.e.f 14/11/2017 : active and inactive); other single cell microorganisms,dead (but not including vaccines of heading 3002); prepared baking powders. | 2102 | 21021010, 21021020, 21021090, 21022000, 21023000 |
| 12 | All goods , including Sauces and preparations therefore, (inserted w.e.f 14/11/2017 : mustard flour and meal and prepared mustard) | 2103 | 21031000, 21032000, 21033000, 21039020, 21039090 |
| 18 | Soups and broths and preparations therefor; homogenised composite food preparations | 2104 | 21041010, 21041090, 21042000 |
| NIL | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. | 2106 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 5% | Roasted Gram, (inserted w.e.f 14/11/2017 : idli/dosa batter, chutney powder) | 2106 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 5% | khakhra, plain chapati or roti | 2106 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 12% | Textured vegetable proteins (soya bari) and Bari made of pulses including mangodi and batters, (including idli / dosa batter deleted w.e.f 14/11/2017) | 2106 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 18% | All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as ‘Supari’, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, (Diabetic foods deleted w.e.f 10/11/2017), Custard powder; [other than batteries including idli/dosa batter, Namkeens bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra] | 2106 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 12% | Diabetic Food | 21069091 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 18% | Food preparations not elsewhere specified or included (deleted w.e.f 14/11/2017 : i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and maltodextrin syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan) inserted w.e.f : [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] | 2106 | 21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
| 28% | Pan masala | 21069020 | – |
| 18% | Ice cream and other edible ice, whether or not containing cocoa | 21050000 | – |
| 12% | Mixed condiments and mixed seasoning | 21039040 | – |
| 12% | Mayonnaise and salad dressings | 21039030 | – |
| 12% | Curry paste | 21039010 | – |
| 18% | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 21011200 | – |
| 5% | Sweetmeats | 210690 | – |
| 5% | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form | 210690 | – |
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
