Mouth freshner HSN Code

Understanding the Mouth Freshener HSN Code

The Harmonized System of Nomenclature (HSN) code is a critical element for businesses and consumers alike, particularly for Goods and Services Tax (GST) compliance in India. When it comes to something as common as “mouth freshener,” one might expect a straightforward classification. However, the provided data focuses on musical instruments, which, while having “mouth” in their description, are entirely different from edible mouth fresheners. Let’s clarify the correct HSN approach for actual mouth fresheners.

Classifying Edible Mouth Fresheners

True “mouth fresheners” – those edible products designed to improve breath – typically fall under categories related to food preparations, confectionery, or spices, depending on their composition. They are NOT classified under musical instruments.

Here’s a breakdown of likely HSN chapters for edible mouth fresheners:

• Chapter 21: Miscellaneous edible preparations. Many common mouth fresheners that are prepared foods, often with various ingredients like sugar, herbs, or flavorings, would likely fall here.
  • For example, preparations for sauces and prepared condiments, mixed condiments and mixed seasonings are found here, and some elaborate mouth fresheners could be considered similar.
• Chapter 17: Sugars and sugar confectionery. If the mouth freshener is primarily sugar-based, like a candy or lozenge, this chapter would be relevant.
  • For instance, “sugar confectionery (including white chocolate), not containing cocoa” often falls under HSN 1704.
• Chapter 13: Lac; gums, resins and other vegetable saps and extracts. Certain natural gum-based mouth fresheners might find their place here.
• Chapter 9: Coffee, tea, maté and spices. If the mouth freshener is primarily composed of spices (like fennel seeds or cardamom pods), it would fall under this chapter.

The GST rates for these categories can vary, typically ranging from 5% to 18% depending on the specific product’s composition and form. For instance, most sugar confectionery attracts 18% GST.

Understanding the Provided HSN Data

The data provided refers exclusively to musical instruments, specifically those that are “mouth-blown” or have “mouth” in their description. This highlights a common point of confusion when searching for HSN codes: the literal interpretation of a word versus its contextual meaning in classification.

• Chapter 92: Musical instruments; parts and accessories of such articles.
  • Accordions and Mouth Organs (HSN 92041000, 92042000): These are clearly musical instruments. They interestingly have a 0% GST rate as of July 1, 2017.
  • Whistles, Call Horns, and other Mouth-Blown Sound Producing Instruments (HSN 92089000, 92081000, 92082000): These also pertain to musical or sound-producing devices. Their GST rate is 18%, effective from November 15, 2017.

It is crucial to understand that these musical instruments, despite containing the word “mouth,” are not related to edible mouth fresheners for breath improvement.