Murukku HSN Code

Understanding the Murukku HSN Code

Murukku, the beloved crunchy Indian snack, holds a special place in the hearts (and stomachs!) of many. Whether enjoyed with a cup of tea or as a festive treat, its unique texture and savory flavor are instantly recognizable. For businesses involved in producing or selling Murukku, understanding its Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) is crucial for smooth operations and compliance.

Murukku Finds its Home in “Miscellaneous Edible Preparations” or “Prepared Foods of Cereals”

The HSN classification for Murukku can fall under a couple of chapters, depending on its specific composition and how it’s marketed. The most common and widely accepted classifications are under Chapter 21 or Chapter 19.

Chapter 21: Miscellaneous Edible Preparations

This chapter is a broad category for food preparations not elsewhere specified or included. Murukku often finds its most fitting classification here, especially when it’s considered a finished, ready-to-eat snack.

• 21069099: This is a very common and frequently used HSN code for Murukku. It falls under “Food preparations not elsewhere specified or included – Other: Other: Other.” This broad category often serves as a default for various processed and ready-to-eat snack items. Many varieties of Murukku, including plain, butter, or spiced versions, are classified here.

The GST rate for Murukku under HSN 21069099 is typically 18%, effective from July 1, 2017 (with rate revisions noted on September 22, 2017, and November 15, 2017). However, it’s important to note that for unbranded namkeen and similar edible preparations (which Murukku can sometimes be categorized as), the GST rate can be as low as 5%, while branded versions usually fall under 12% or 18%. The data provided specifically indicates 18% for the general “other” category.

Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products

Murukku, often made from rice flour or a combination of flours, can also be classified under this chapter, particularly if it’s seen as a prepared food derived from cereals.

• 19049000: This HSN code covers “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 or otherwise prepared, not elsewhere specified or included – Other.” Given that Murukku often involves the processing and sometimes “swelling” or “roasting” of cereal-based dough, this code can be applicable.
• 19059090: This falls under “Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products – Other : Other.” While Murukku isn’t strictly a “baker’s ware” in the traditional Western sense, some interpretations might place it here as a savory snack.

The GST rate for products under HSN 19049000 and 19059090 is 18%, with respective effective dates of July 1, 2017, and November 15, 2017 (with a revision on October 13, 2017).

What Determines the Exact HSN Code and GST Rate?

The exact HSN code and GST rate for Murukku can depend on several factors:

• Ingredients: The primary flour used (rice, urad dal, etc.).
• Manufacturing Process: Whether it’s primarily “swelled or roasted” or considered a general “food preparation.”
• Branding and Packaging: Branded and pre-packaged snacks generally attract a higher GST rate (12% or 18%) compared to unbranded, unpackaged items (potentially 5%).
• Specific Rulings: In some cases, businesses may seek advance rulings from GST authorities for precise classification.

Given the data, 21069099 appears to be the most common HSN code for packaged Murukku, attracting an 18% GST. However, it’s always advisable for businesses to verify the exact classification based on their specific product and the latest GST notifications.