Namkeen HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for Namkeen is essential for businesses in India to ensure proper GST (Goods and Services Tax) compliance. Namkeen, a popular savory snack in India, has specific classifications that impact its applicable GST rate. The provided data primarily places Namkeen under Chapter 21: Miscellaneous edible preparations.

The Namkeen HSN Codes and GST Rates

The HSN code system, a globally accepted method for classifying goods, plays a crucial role in India’s GST regime. For Namkeen, the classification is nuanced, primarily depending on whether it is branded and packaged for retail sale. The overarching chapter for Namkeen is Chapter 21: Miscellaneous edible preparations.

Let’s break down the various classifications for Namkeen:

Branded and Packaged Namkeen

• HSN Code 210690: This code applies to “Other (Namkeens, Bhujia, Mixture, Chabena And Similar Edible Preparations In Ready For Consumption Form… Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As Specified In The Annexure]).” Essentially, if your Namkeen is packed in a unit container (retail packaging) and carries a registered brand name or a brand name on which you have legal rights (and have not voluntarily foregone these rights), it falls under this classification. This category attracts a 12% GST rate, effective from July 1, 2017. Recent clarifications from the GST Council have reinforced this 12% rate for branded, pre-packaged namkeen.

Unbranded or Voluntarily Forgone Brand Name Namkeen

• HSN Code 210690: This same HSN code also applies to “Other (Namkeens, Bhujia, Mixture, Chabena And Similar Edible Preparations In Ready For Consumption Form, Other Than Those Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As Specified In The Annexure).” This classification covers Namkeen that is either not put up in a unit container (e.g., sold loose) or is sold in a unit container but where the manufacturer has voluntarily foregone their legal rights to the brand name (often by filing an affidavit with the tax authorities). This category benefits from a lower 5% GST rate, also effective from July 1, 2017.

Other Food Preparations (Residual Category)

• HSN Code 21069099: This is a broader, residual category: “Food Preparations Not Elsewhere Specified Or Included – Other : Other : Other.” While general “other” food preparations not explicitly covered elsewhere might fall here, it’s crucial for Namkeen specifically to apply the more precise 210690 classification based on branding and packaging. The rate for 21069099 is 18% GST, effective from November 15, 2017 (with earlier effective dates of September 22, 2017, and July 1, 2017). Businesses must be careful not to misclassify Namkeen under this higher rate if the more specific 210690 applies.

Comply with GST Regulations

Correctly identifying the HSN code for your Namkeen products is paramount for GST compliance. Misclassification can lead to incorrect tax collection, potential penalties, and operational challenges. Always refer to the latest notifications from the GST Council and the CBIC (Central Board of Indirect Taxes and Customs), or consult with a tax professional, to ensure your business adheres to the most current regulations for Namkeen.