Makhana HSN Code
GST rates and HSN code for Makhana.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Sugars and sugar confectionery | Palmyra Sugar, Mishri, Batasha, Bura, [Akar, Khadisakar, Harda, Sakariya, Gatta, Kuliya, Elaichidana, Lukumdana, Chikkis Like Puffed Rice Chikki, Peanut Chikki, Sesame Chikki, Tilchikki, Tilpatti, Tilrevdi, Sugar Makhana, Groundnut Sweets,Gajak, Khaja, Khajuli, Anarsa | 1702 | 5% | – | 01/07/2017 | – |
| 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 | 19041090 | 5% | – | 01/07/2017 | – |
The HSN Code for Makhana
Makhana, also known as fox nuts or puffed lotus seeds, is a popular snack and ingredient. For businesses dealing with makhana, understanding its Harmonized System of Nomenclature (HSN) code is essential for accurate Goods and Services Tax (GST) compliance. Let’s explore the provided data to clarify its classification.
Identifying the HSN Code for Makhana
The provided data lists “Sugar Makhana” under Chapter 17 (Sugars and sugar confectionery) with HSN code 1702 and a GST rate of 5%. This entry groups it with other traditional Indian sweets and sugar preparations.
However, the data also includes another relevant entry under Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks products). Here, “Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products” are classified under HSN code 19041090 with a GST rate of 5%. Plain, roasted, or puffed makhana, being a prepared food obtained by the swelling or roasting of lotus seeds (which are considered a cereal product in this context), would likely fall under this category.
Therefore, makhana can potentially be classified under two different HSN codes depending on whether it’s in its plain, prepared form or as a sugar-coated confection.
Understanding the Applicable GST Rate
In both the listed scenarios, whether as “Sugar Makhana” under HSN code 1702 or as “Prepared Foods Obtained By The Swelling Or Roasting Of Cereals” under HSN code 19041090, the Goods and Services Tax (GST) rate is 5%. There is no mention of any CESS on makhana in the provided data. The effective date for this GST rate is 01/07/2017.
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