GST rates and HSN code for Tomato ketchup.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous edible preparations | Sauces And Preparations Therefor, Mixedcondiments And Mixed Seasonings;Mustard Flour And Meal And Prepared Mustard – Tomato Ketchup And Other Tomato Sauces | 21032000 | 12% | – | 15/11/2017 | – |
| Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder | Seeds, Fruit And Spores, Of A Kind Used For Sowing Other : Vegetable Seeds : Of Tomato | 12099160 | Nil | – | 01/07/2017 | – |
| Preparations of vegetables, fruit, nuts or other parts of plants | Fruit Juices (Including Grape Must) Andvegetable Juices, Unfermented And Notcontaining Added Spirit, Whether Or Notcontaining Added Sugar Or Othersweetening Matter Tomato Juice | 20095000 | 12% | – | 01/07/2017 | – |
Tomato ketchup, that ubiquitous condiment found on dining tables worldwide, holds a significant place in our culinary landscape. For businesses involved in the manufacturing, distribution, or sale of this beloved sauce in India, a clear understanding of its HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance.
The HSN classification system is globally recognized for categorizing goods, ensuring uniform taxation and trade practices. For Tomato Ketchup, its HSN code falls under Chapter 21: “Miscellaneous edible preparations.” This chapter covers a range of processed food items that don’t fit into other more specific categories.
Specifically, within Chapter 21, the relevant HSN heading is 2103: “Sauces And Preparations Therefor, Mixed Condiments And Mixed Seasonings; Mustard Flour And Meal And Prepared Mustard.”
The most precise HSN code for tomato ketchup is 21032000: “Tomato Ketchup And Other Tomato Sauces.” This code explicitly covers the product, leaving little room for ambiguity.
The GST rate applicable to Tomato Ketchup under HSN 21032000 is 12%. This rate was a revision from an earlier 18% and became effective on November 15, 2017, as per the data provided. This indicates a consistent and relatively stable tax rate for this popular condiment.
It’s important to distinguish tomato ketchup from other tomato-based products, such as fresh tomatoes (which would be under Chapter 07, typically attracting no GST if fresh) or plain tomato juice (which falls under HSN 20095000 and also attracts a 12% GST). The processing and specific form as a “sauce” or “ketchup” is what places it under Chapter 21.
For businesses dealing with tomato ketchup, applying the correct HSN code 21032000 and the corresponding 12% GST rate is crucial for smooth operations and adherence to tax regulations.
Tomato ketchup primarily falls under Chapter 21, which covers “Miscellaneous edible preparations.”
The specific HSN code for tomato ketchup is 21032000, designated for “Tomato Ketchup And Other Tomato Sauces.”
Tomato ketchup is subject to a 12% GST rate.
HSN 2103 covers various sauces, preparations, mixed condiments, and mixed seasonings, including soya sauce and mustard preparations. However, other specialized sauces might have different classifications.
No, fresh tomatoes (falling under Chapter 07) are typically exempt from GST or have a very low rate, as they are unprocessed agricultural produce, unlike prepared ketchup.
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