Food HSN Code
GST rates and HSN code for Food.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Services | Services Provided By Hotels, Inn, Guest House, Club Etc Including Room Services, Takeaway Services And Door Delivery Of Food. | 996332 | 5%/12%/18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] | 1/10/2019 27/07/2018 15/11/2017 1/07/2017 | – |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42023290 | 18% | – | 15/11/2017 | – |
| Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42021190 | 18% | – | 15/11/2017 | – | |
| Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42023210 | 18% | – | 15/11/2017 | – | |
| Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42022220 | 12% | – | 15/11/2017 | – | |
| Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42021120 | 18% | – | 15/11/2017 | – | |
| Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42021290 | 18% | – | 15/11/2017 | – | |
| Cocoa and cocoa preparations | Chocolate And Other Food Preparations Containing Cocoa – Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter | 18061000 | 18% | – | 15/11/2017 | – |
| Chocolate And Other Food Preparations Containing Cocoa – Other : Chocolate And Chocolate Products | 18069010 | 18% | – | 15/11/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Automatic Goods-Vending Machines (For Example, Postage Stamps, Cigarette, Food Or Beverage Machines), Including Money Changing Machines – Other Machines – Other: Cigarette Vending Machines | 84768930 | 18% | – | 15/11/2017 | – |
| Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial Preparation Or Manufacture Of Food Or Drink, Other Than Machinery For The Extraction Or Preparation Of Animal Or Fixed Vegetable Fats Or Oils 8438 10 – Machinery For The Ma | 84382000 | 18% | – | 01/07/2017 | – | |
| Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial Preparation Or Manufacture Of Food Or Drink, Other Than Machinery For The Extraction Or Preparation Of Animal Or Fixed Vegetable Fats Or Oils 8438 10 – – Other Machinery: F | 84388020 | 18% | – | 01/07/2017 | – | |
| Automatic Goods-Vending Machines (For Example, Postage Stamps, Cigarette, Food Or Beverage Machines), Including Money Changing Machines – Other Machines – Other: Postage Stamps Vending Machines | 84768920 | 18% | – | 15/11/2017 | – | |
| Preparations of cereals, flour, starch or milk; pastrycooks products | Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products (For Example, Corn Flakes); Cereals [Other Than Maize (Corn) ] In Grain Form Or In The Form Of Flakes Or Other Worked Grains (Except Flour, Groats And Meal), Pre – Cooked O | 19049000 | 18% | – | 01/07/2017 | – |
| 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 | 19019090 | 18% | – | 15/11/2017 | – | |
| Residues and waste from the <strong>food</strong> industries; prepared animal fodder | Preparations Of A Kind Used In Animal Feeding Dog Or Cat Food, Put Up For Retail Sale | 23091000 | Nil | – | 01/07/2017 | – |
| Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Sausages And Similar Products, Of Meat, Meat Offal Or Blood; Food Preparations Based On These Products | 16010000 | 12% | – | – | – |
| Miscellaneous edible preparations | Food Preparations Not Elsewhere Specified Or Included – Other : Food Flavouring Material | 21069060 | 18% | – | 15/11/2017 22/09/2017 1/07/2017 | – |
| Soups And Broths And Preparationstherefor; Homogenised Composite Food Preparations – Soups And Broths And Preparations Therefor : Other | 21041090 | 18% | – | 01/07/2017 | – | |
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Of A Kind Used In The Food Or Drink Industries | 330210 | 18% | – | 01/07/2017 | – |
Food HSN Code and GST in India
The vast world of food products and related services in India is subject to a complex system of classification under the Harmonized System of Nomenclature (HSN) and varying rates of the Goods and Services Tax (GST). This blog post aims to shed light on some of the HSN codes and GST rates applicable to food, based on the provided data. Please note that this is not an exhaustive list and the specific classification can depend on the exact nature of the food item or service.
Explore GST on Food Services
The data highlights the GST rates applicable to services provided by hotels, inns, guest houses, clubs, etc., including room service, takeaway, and door delivery of food (HSN 996332). These services attract GST at different rates: 5%, 12%, or 18%, with the specific rate depending on various factors not detailed in this excerpt, such as the type of establishment and whether input tax credit has been availed. There’s also a specific condition related to services provided in connection with the FIFA U-17 Women’s World Cup 2020, which might have different implications.
Understand GST on Prepared Food Items
The data provides GST rates for several prepared food items:
- Chocolate and other food preparations containing cocoa: These generally attract an 18% GST rate (e.g., Cocoa powder with added sugar – HSN 18061000, Other chocolate and chocolate products – HSN 18069010).
- Prepared foods obtained by swelling or roasting cereals (e.g., corn flakes): 18% GST (HSN 19049000).
- Food preparations of flour, starch, or malt extract (not containing cocoa or less than 40% cocoa): 18% GST (HSN 19019090).
- Sausages and similar products of meat, meat offal, or blood; food preparations based on these products: 12% GST (HSN 16010000).
- Food flavouring material: 18% GST (HSN 21069060).
- Soups and broths and preparations thereof: 18% GST (HSN 21041090).
- Food or drink industry flavouring preparations: 18% GST (HSN 330210).
Note Exemptions for Certain Food-Related Items
The data also indicates a Nil GST rate for:
- Preparations of a kind used in animal feeding, specifically dog or cat food put up for retail sale: (HSN 23091000).
Understand Machinery for Food Preparation
Machinery used for the industrial preparation or manufacture of food or drink (excluding fat/oil extraction) under HSN 8438 attracts an 18% GST rate (e.g., Machinery for the manufacture of confectionery, cocoa, chocolate – HSN 84382000, Other food processing machinery – HSN 84388020). Automatic vending machines for food or beverages (HSN 8476) also have an 18% GST rate.
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