Grocery Products HSN Code
GST rates and HSN code for Grocery Products.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other | 85238090 | 18% | – | 01/07/2017 | – |
| Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena, Including Matrices And Masters For The Production Of Records, But Excluding Products Of Chapter 37 – Other Magnetic Tapes: – Of A Width Exceeding 4 Mm But Not Exceedi | 85245220 | 18% | – | 01/07/2017 | – | |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041552 | 18% | – | 01/07/2017 | – |
| Other Colouring Matter; Preparations As Specified In Note 3 To This Chapter, Other Than Those Of Heading 3203, 3204 Or 3205; Inorganic Products Of A Kind Used As Luminophores, Whether Or Not Chemically Defined – Pigments And Preparations Based On Titanium | 3206 | 18% | – | 01/07/2017 | – | |
| Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041246 | 18% | – | 01/07/2017 | – | |
| Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041563 | 18% | – | 01/07/2017 | – | |
| Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041482 | 18% | – | 01/07/2017 | – | |
| Synthetic Organic Colouring Matter, Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Synthetic Organic Colouring Matter; Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents Or As Lumin | 32041943 | 18% | – | 01/07/2017 | – | |
| Iron and steel | Other Alloy Steel In Ingots Or Other Primary Forms; Semi-Finished Products Of Other Alloy Steel – Other : Other : Billets | 72249091 | 18% | – | 01/07/2017 | – |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Cold-Rolled (Cold Reduced) : Of A Thickness Of 0.5 Mm Or More But Not Exceeding 1 Mm : Other | 72193490 | 18% | – | 01/07/2017 | – | |
| Pharmaceutical <strong>products</strong> | Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041090 | 12% | – | 01/07/2017 | – |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041040 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045035 | 12% | – | 01/07/2017 | – | |
| Immunological Products, Mixed, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale | 30021400 | 12% | – | – | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30049041 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045010 | 12% | – | 01/07/2017 | – | |
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Essential Oils (Terpeneless Or Not), Including Concretes And Absolutes; Resinoids; Extracted Oleoresins; Concentrates Of Essential Oils In Fats, In Fixed Oils, In Waxes Or The Like, Obtained By Enfleurage Or Maceration; Terpenic By-Products Of The Deterpe | 33012928 | 18% | – | 01/07/2017 | – |
| Essential Oils (Terpeneless Or Not), Including Concretes And Absolutes; Resinoids; Extracted Oleoresins; Concentrates Of Essential Oils In Fats, In Fixed Oils, In Waxes Or The Like, Obtained By Enfleurage Or Maceration; Terpenic By-Products Of The Deterpe | 33019011 | 18% | – | 01/07/2017 | – | |
| Lac; gums, resins and other vegetable saps and extracts | Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Produ | 13023220 | 18% | – | 01/07/2017 | – |
| <strong>Products</strong> of animal origin, not elsewhere spcified or inculded | Animal Products Not Elsewhere Specified – Or Included; Dead Animals Of Chapter 1 Or 3, – Unfit For Human Consumption – Other : – Products Of Fish Or Crustaceans, Molluscs – Or Other Aquatic Invertebrates; Dead Animals – Of Chapter 3 : – Other | 05119190 | 5% | – | 01/07/2017 | – |
Understanding HSN Codes for Your Daily Essentials
Walking through a grocery store, you encounter an astonishing array of products, from fresh produce to packaged goods and household essentials. For businesses in the grocery sector in India, understanding the Harmonized System of Nomenclature (HSN) codes for these diverse items is not just a regulatory formality but a cornerstone of accurate billing, inventory management, and GST compliance.
The HSN system classifies goods globally, providing a common language for trade. In India, GST rates are directly linked to these HSN codes, making their correct application paramount. When it comes to “grocery products,” it’s not a single HSN code but a vast collection, as each item has its unique classification.
Chapters for Diverse Groceries
Grocery products span numerous HSN chapters, reflecting their varied nature:
Food Staples and Agricultural Products
- Chapter 7: Edible vegetables, and certain roots and tubers. This chapter includes fresh vegetables like potatoes, onions, garlic, etc., which are generally exempt from GST when unbranded and unpackaged.
- Chapter 8: Edible fruit and nuts; peel of citrus fruit or melons. Fresh fruits are typically exempt from GST. Packaged or processed fruits might attract GST.
- Chapter 9: Coffee, tea, mate and spices. This is a significant chapter for groceries.
- 0901 (Coffee), 0902 (Tea), and various Spices (e.g., 0904 for Pepper, 0909 for Cumin, 0910 for Turmeric, Ginger, etc.) generally attract a 5% GST when branded and packaged. Unbranded spices may be exempt.
- Chapter 10: Cereals.
- 1006 (Rice) and 1001 (Wheat) are crucial. Unbranded and unpackaged rice and wheat are exempt from GST. However, if they are pre-packaged and branded, they attract a 5% GST.
- Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten. This includes flours like wheat flour (atta), which follows the same rule as cereals (0% for unbranded/unpackaged, 5% for branded/pre-packaged).
- Chapter 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. This chapter covers many edible oils.
- Edible oils (e.g., Mustard oil, Sunflower oil, Coconut oil) typically fall under various HSN codes in Chapter 15 and attract a 5% GST.
- Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. This chapter includes a range of edible oils.
Dairy and Processed Foods
- Chapter 4: Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
- 0401 (Milk): Fresh milk (unflavoured, unbranded) is exempt from GST. UHT milk or flavoured milk can attract 5% GST.
- 0405 (Butter, Ghee): These commonly attract 12% GST.
- 0406 (Cheese): Cheese generally attracts 12% GST.
- Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks’ products.
- 1904 (Prepared foods obtained by the swelling or roasting of cereals, e.g., corn flakes): Can be 0% for puffed rice (19041020) but 18% for other prepared cereals like corn flakes.
- 1905 (Bread, Pastry, Cakes, Biscuits): Biscuits generally attract 18% GST, while rusks (19054000) are at 5%. Plain bread is usually 0%.
- Chapter 21: Miscellaneous edible preparations. This chapter covers a broad range, including sauces, instant mixes, and prepared foods.
- Items like Pan Masala (21069020) attract a high GST of 28% + Cess.
Household and Other Grocery Items
Beyond food, groceries also encompass non-food household essentials, each with its own HSN code and GST rate:
- Chapter 33 (Essential oils, cosmetics): Hair oil (18%), Toothpaste (18%), Shampoo (28%).
- Chapter 34 (Soap, washing preparations): Detergent (18% or 28%), Toilet Soap (18%).
- Chapter 96 (Miscellaneous manufactured articles): Toothbrushes (18%).
The Branded vs. Unbranded Dilemma
A key aspect of GST on groceries is the distinction between unbranded/unpackaged staples and branded/pre-packaged versions. Unbranded staples like loose rice, wheat, and pulses are often exempt or have a lower GST, aiming to keep essential food items affordable. However, once these items are pre-packaged and branded, they generally attract a 5% GST.
For grocery businesses, precision in HSN code application is vital for accurate invoicing, proper tax collection, and seamless input tax credit claims. Staying updated with the latest GST notifications from the CBIC is essential to ensure continuous compliance.
Facebook
Twitter
Instagram
LinkedIn
Youtube
