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2019-12-08 12:54:32GST CenterEnglishThis table details the GST Rates and HSN Codes for Prepared Foodstuffs, Beverages, Tobacco, Manufactured Tobacco Substitutes and , Spirits...https://quickbooks.intuit.com/in/resources/gst-center/gst-rates-hsn-codes-prepared-foodstuffs-beverages-tobacco/GST Rates & HSN Codes for Prepared Foodstuffs, Beverages & Tobacco – Section 4

GST Rates & HSN Codes for Prepared Foodstuffs, Beverages & Tobacco – Section 4

13 min read

This article covers GST Rates and HSN Codes Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes.

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GST Rates and HSN Codes for Preserved/Prepared Food Items

HSN CodeDescription of Goods Description of Goods
1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these products12%
1602Other prepared or preserved meat, meat offal or blood12%
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates12%
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs12%
1605Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved12%

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GST Rates and HSN Codes for Sugar, Jaggery, Honey & Bubble Gums

HSN CodeDescription of Goods Description of Goods
1701Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery0%
1701Khandsari Sugar0%
1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery0%
1701Beet sugar, cane sugar, (khandsari sugar deleted w.e.f. 14/11/2017)5%
1702Palmyra sugar (Inserted w.e.f 14/11/2017 : mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa)5%
170191All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes (other than those which attract 5% or nil GST)12%
170199All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes (other than those which attract 5% or nil GST)12%
1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]18%
1704Sugar confectionery (excluding white chocolate and bubble / chewing gum) [inserted w.e.f 14/11/2017 : other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak)18%
1704Chewing gum / bubble gum and white chocolate, not containing cocoa18%
1703Molasses28%

GST Rates and HSN Codes for Chocolate & Cocoa Products

HSN CodeDescription of Goods Description of Goods
1801Cocoa beans whole or broken, raw or roasted5%
1802Cocoa shells, husks, skins and other cocoa waste5%
1803Cocoa paste whether or not defatted5%
1804Cocoa butter, fat and oil18%
1805Cocoa powder, not containing added sugar or sweetening matter18%
1806Chocolates and other food preparations containing cocoa18%

GST Rates and HSN Codes for Pizza, Cake, Bread, Pasta & Waffles

HSN CodeDescription of Goods Description of Goods
19041020Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki0%
1905Pappad, by whatever name it is known, except when served for consumption0%
1905Bread (branded or otherwise), except when served for consumption and pizza bread0%
19012000Mixes and doughs for the preparation of bread, pastry and other baker’s wares5%
1902Seviyan (vermicelli)5%
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)5%
1905Khakhra, plain Chapati or roti5%
1905Pizza bread5%
19054000Rusks, toasted bread and similar toasted products5%
1901Preparations suitable for infants or young children, put up for retail sale (inserted w.e.f 14/11/2017 : Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905)18%
1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared12%
1904 [other than 19041020]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]18%
1905 [other than 19053211, 19059040]All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]18%
190190 [other than 190110, 19012000]Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]18%
190532Waffles and wafers coated with chocolate or containing chocolate18%

GST Rate and HSN Codes for Edible Plants – Fruits, Nuts & Juices

HSN CodeDescription of Goods Description of Goods
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid12%
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid12%
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid12%
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200612%
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200612%
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)12%
2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter12%
2008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits12%
2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter12%

GST Rates and HSN Codes for Tea & Coffee Extract and Essence

HSN CodeDescription of Goods Description of Goods
2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.0%
2106Roasted Gram, (inserted w.e.f 14/11/2017 : idli/dosa batter, chutney powder)5%
2106Khakhra, plain Chapati or roti5%
210690Sweetmeats5%
210130Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof12%
2102Yeasts ( deleted w.e.f : 14/11/2017 and prepared baking powders ) ( inserted w.e.f 14/11/2017 : active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders12%
2103 [other than 21039010, 21039030, 21039040]All goods , including Sauces and preparations therefor, (inserted w.e.f 14/11/2017 : mustard flour and meal and prepared mustard)12%
2106Textured vegetable proteins (soya bari) and Bari made of pulses including mangodi12%
210690Namkeens, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]5%
21069091Diabetic Food12%
210120All 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 mate18%
21039010Curry paste12%
21039030Mayonnaise and salad dressings12%
21039040Mixed condiments and mixed seasoning12%
2104Soups and broths and preparations therefor; homogenised composite food preparations18%
21050000Ice cream and other edible ice, whether or not containing cocoa18%
2106All kinds of food mixes including instant food mixes, soft drink con-centrates, 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; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]18%
210111Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee18%
21011200Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee18%
2106Food preparations not elsewhere specified or included 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, Custard powder18%
21069020Pan masala28%

GST Rates and HSN Codes for Water – Mineral & Aerated

HSN CodeDescription of Goods Description of Goods
2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]0%
2201Non-alcoholic Toddy, Neera including date and palm neera0%
22029090Tender coconut water other than put up in unit container and bearing a registered brand name0%
22019010Ice and snow5%
22029090Tender coconut water put up in unit container and bearing a registered brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]5%
22029010Soya milk drinks12%
22029020Fruit pulp or fruit juice based drinks12%
22029030Beverages containing milk12%
2201Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter or fla-voured18%
2207Ethyl alcohol and other spirits, denatured, of any strength18%
2209Vinegar and substitutes for vinegar obtained from acetic acid18%
22029090Other non-alcoholic beverages18%
22029100Other non-alcoholic beverages [other than tender coconut water]18%
22029990Other non-alcoholic beverages [other than tender coconut water]18%
22021090Others28%
22021020Lemonade28%
22021010Aerated Waters28%
220210All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured28%

GST Rate and HSN Codes for Flours, Meals & Pellets

HSN CodeDescription of Goods Description of Goods
2302Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake (other than rice bran)0%
2302De-Oiled Rice Bran0%
2302De-oiled rice bran (The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018.)0%
2304Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake (other than rice bran)0%
2305Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake (other than rice bran)0%
2306Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake (other than rice bran)0%
2306Cotton Seed oil Cake0%
2308Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake0%
2309Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake (other than rice bran)0%
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves5%
2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets5%
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]5%
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]5%
2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]5%
2307Wine lees; argol5%

GST Rate and HSN Codes for Tobacco, Stemmed & Stripped

HSN CodeDescription of Goods Description of Goods
2401Tobacco leaves5%
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves](other than bearing a brand name)28%
2401Unmanufactured tobacco (without lime tube) – bearing a brand name28%
2401Unmanufactured tobacco (with lime tube) – bearing a brand name28%
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes28%
2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris](24031921 and 24031929)28%
24039990Pan masala containing tobacco ‘Gutkha’28%
24039990All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name28%
24039990All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name28%
24039970Cut tobacco28%
24039960Tobacco extracts and essence bearing a brand name28%
24039960Tobacco extracts and essence not bearing a brand name28%
24039950Preparations containing snuff28%
24039940Snuff28%
24039930Jarda scented tobacco28%
24039920Preparations containing chewing tobacco28%
24039910Chewing tobacco (without lime tube)28%
24039910Chewing tobacco (with lime tube)28%
24039910Filter khaini28%
24039100“Homogenised” or “reconstituted” tobacco, bearing a brand name28%
24039100“Homogenised” or “reconstituted” tobacco, other than bearing a brand name28%
24031990Other smoking tobacco bearing a brand name28%
24031990Other smoking tobacco not bearing a brand name28%
24031910Smoking mixtures for pipes and cigarettes28%
24031190Other water pipe smoking tobacco not bearing a brand name.28%
24031110Hookah’ or ‘gudaku’ tobacco bearing a brand name28%
24031110Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name28%
24029090Other28%
24029020Cigarillos of tobacco substitutes28%
24029010Cigarettes of tobacco substitutes28%
24022090Other cigarettes containing tobacco28%
24022050Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres28%
24022040Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres28%
24022030Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres28%
24022020Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres28%
24022010Cigarettes containing tobacco other than filter cigarettes, of a length not exceeding 65 millimetres28%
24021020Cigarillos28%
24021010Cigar and cheroots28%
24013000Tobacco refuse bearing a brand name28%

Disclaimer

The GST Rates & HSN codes and rates are subject to periodic updates as per the law for the time being in force. The authors have arranged the GST Rates as well as the HSN Codes to the best of  their understanding and information. This does not amount to any professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein cannot be ruled out. QuickBooks will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

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Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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