Haldiram namkeen HSN Code

Understanding the HSN Code for Haldiram Namkeen

Haldiram namkeens, along with other similar savory preparations like Bhujia, Mixture, and Chabena, generally fall under Chapter 21 of the HSN, specifically within the heading “Miscellaneous edible preparations.”

The key to identifying the precise HSN code for Haldiram namkeen lies in whether the product is branded (bearing a registered brand name or a brand name on which an actionable claim exists) and if it is put up in a unit container (pre-packaged and labeled).

According to the provided data:

• 210690: This general HSN code covers “Namkeens, Bhujia, Mixture, Chabena And Similar Edible Preparations In Ready For Consumption Form.”
  • For such preparations that are not put up in a unit container, or if they are but the brand name is voluntarily foregone, the HSN code is typically 210690 with a GST rate of 5%.
  • However, for branded namkeens (like those from Haldiram, which clearly bear a registered brand name and are sold in unit containers), the HSN code also falls under 210690, but with a higher GST rate of 12%.

It’s important to note that a broader HSN code, 21069099, described as “Food Preparations Not Elsewhere Specified Or Included – Other : Other : Other,” also exists and sometimes applies to a wider range of miscellaneous edible preparations. This particular sub-code generally carries an 18% GST rate, which was last revised on November 15, 2017, from its original July 1, 2017, effective date. While some reports might show Haldiram’s products under 21069099, the more specific classification for branded namkeens in unit containers, given the GST Council’s decisions, is 210690.

The distinction between branded and unbranded, and packaged versus unpackaged, is critical in determining the correct HSN and GST rate. Haldiram’s products, being well-known and consistently branded, typically fall under the branded category.

The GST Rate for Haldiram Namkeen

The GST rate for Haldiram namkeen, given its branded nature and packaging, is predominantly 12%. This rate applies to “Namkeens, Bhujia, Mixture, Chabena and Similar Edible Preparations in Ready For Consumption Form… Put Up In Unit Container And Bearing A Registered Brand Name.” This rate became effective from July 1, 2017.

It is crucial for businesses to ensure they apply this 12% rate to branded namkeens, as opposed to the 5% rate for unbranded or un-packaged variants, or the 18% rate for more general “other food preparations” under 21069099, unless specifically applicable.