HSN Code & GST Rate for Tea, coffee & other edible preparations - Chapter 21

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

Disclaimer

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.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.