Retail Kirana Store HSN Code
GST rates and HSN code for Retail Kirana Store.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Man-made filaments; strip and the like of man-made textile materials | Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other : Polyvinyl Acetate Filament Yarn | 54026910 | 18% | – | 13/10/2017 1/07/2017 | – |
| Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Single, With A Twist Exceeding 50 Turns Per Metre : Of Polyesters | 54025200 | 18% | – | 13/10/2017 1/07/2017 | – | |
| Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other :Polypropylene Filament Yarn | 54026930 | 18% | – | 13/10/2017 1/07/2017 | – | |
| Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other : Polyvinyl Chloride Filament Yarn | 54026920 | 18% | – | 13/10/2017 1/07/2017 | – | |
| Artificial Filament Yarn (Other Than Sewing Thread), Not Put For Retail Sale, Including Artificial Mono Filament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled :Other : Other | 54034990 | 18% | – | 13/10/2017 1/07/2017 | – | |
| Pharmaceutical products | Immunological Products, Mixed, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale | 30021400 | 12% | – | – | – |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes A | 30051090 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059010 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Other : Bovine Alb | 30039032 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Containing Alkaloi | 30034000 | 12% | – | 01/07/2017 | – | |
| Cotton | Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Number But Not Exceeding | 52052420 | 5% | – | 01/07/2017 | – |
| Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Exceedi | 52052290 | 5% | – | 01/07/2017 | – | |
| Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metric Number But Not Exceedi | 52052320 | 5% | – | 01/07/2017 | – | |
| Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Ex | 52053290 | 5% | – | 01/07/2017 | – | |
| Textiles And Textile Articles | Silk Yarn And Yarn Spun From Silk Waste, Put Up For Retail Sale; Silk-Worm Gut Silk Yarn And Yarn Spun From Silk Waste, Put Up For Retail Sale; Silk Worm Gut: – Yarn Spun From Silk Waste Containing 85 Percent Or Less By Weight Of Silk : Other | 50060039 | 5% | – | 01/07/2017 | – |
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Preparations For Oral Or Dental Hygiene, Including Denture Fixative Pastes And Powders; Yarn Used To Clean Between The Teeth (Dental Floss), In Individual Retail Packages Other | 33069000 | 18% | – | 15/11/2017 | – |
| Preparations For Oral Or Dental Hygiene, Including Denture Fixative Pastes And Powders; Yarn Used To Clean Between The Teeth (Dental Floss), In Individual Retail Packages Yarn Used To Clean Between The Teeth (Dental Floss) | 33062000 | 18% | – | 15/11/2017 | – | |
| Wool, fine or coarse animal hair; horsehair yarn and woven fabric | Yarn Of Combed Wool, Not Put Up For Retail Sale Containing Less Than 85 Percent By Weight Of Wool : Other | 51072090 | 5% | – | 01/07/2017 | – |
| Yarn Of Wool Or Fine Animal Hair, Put Up For Retail Sale Other | 51099000 | 5% | – | 01/07/2017 | – | |
| Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | Flax Yarn Multiple (Folded) Or Cabled :Put Up For Retail Sale | 53062010 | 5% | – | 01/07/2017 | – |
Understanding the Retail Kirana Store HSN Code
The quintessential Kirana store is the backbone of Indian retail, serving communities with daily necessities. In the era of Goods and Services Tax (GST), understanding the tax implications for these small businesses can seem complex. Unlike manufacturing units that deal with HSN codes for specific goods, a Kirana store primarily offers a range of products and also provides retail services. This distinction is crucial when looking for an “HSN code” for the store itself.
Here’s the key takeaway: a Kirana store, as a business entity, does not have a single HSN code in the same way a physical good does. Instead, it deals with:
- HSN Codes for the Goods it Sells: Every product sold in a Kirana store – from a packet of biscuits to a kilogram of rice – has its own unique HSN code and associated GST rate. These rates vary widely (e.g., 0% for unbranded staples, 5% for branded rice, 18% for certain processed foods or cosmetics, and even 28% for items like aerated drinks).
- SAC (Services Accounting Code) for the Retail Services it Provides: While the primary function of a Kirana store is selling goods, the act of retailing itself is classified as a service. For this, the relevant code is a Services Accounting Code (SAC), not an HSN code for goods. The SAC for retail trade services is 9962.
The provided data, while mentioning “Retail Kirana Store,” actually lists HSN codes for various goods that might be sold in a retail setting, or even general categories that sometimes mention “retail sale” in their description (like certain yarns or pharmaceutical products “put up for retail sale”). These examples highlight the varied nature of goods a Kirana store handles, each with its own HSN.
For instance, the data mentions:
- 54026910 (Synthetic Filament Yarn, not for retail sale) at 18% GST.
- 30051090 (Wadding, Gauze put up for retail sale for medical purposes) at 12% GST.
- 33069000 (Preparations for oral or dental hygiene in individual retail packages) at 18% GST.
- 52052420 (Cotton Yarn, not for retail sale) at 5% GST.
- 50060039 (Silk Yarn, put up for retail sale) at 5% GST.
These examples illustrate that the “retail sale” aspect described in the data usually pertains to how a product is packaged or intended for sale, rather than a code for the retail business itself.
The critical point for Kirana store owners under GST is that they need to:
- Be registered for GST if their annual turnover exceeds the prescribed limit (currently ₹40 lakhs for most states, ₹20 lakhs for special category states).
- Apply the correct HSN code and GST rate for each individual product they sell.
- Utilize SAC 9962 for their retail services, if they are providing services that fall under this category (e.g., commission-based retail). The GST rate for “Services in retail trade” (SAC 9962) is 18%.
In essence, a Kirana store’s GST compliance is a mosaic of many HSN codes for the goods it sells, underpinned by the SAC for the service of retailing.
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