Chapter 21:HSN Code & GST Rate for Tea, coffee & other edible preparations

Rates (%)	Products Description	HSN Code	Export and Import HSN Codes
18%	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	210111	–
18%	All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	210120	–
12%	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	210130	–
12%	Yeasts ( deleted w.e.f : 14/11/2017 and prepared baking powders ) ( inserted w.e.f 14/11/2017 : active and inactive); other single cell microorganisms,dead (but not including vaccines of heading 3002); prepared baking powders.	2102	21021010, 21021020, 21021090, 21022000, 21023000
12	All goods , including Sauces and preparations therefore, (inserted w.e.f 14/11/2017 : mustard flour and meal and prepared mustard)	2103	21031000, 21032000, 21033000, 21039020, 21039090
18	Soups and broths and preparations therefor; homogenised composite food preparations	2104	21041010, 21041090, 21042000
NIL	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.	2106	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
5%	Roasted Gram, (inserted w.e.f 14/11/2017 : idli/dosa batter, chutney powder)	2106	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
5%	khakhra, plain chapati or roti	2106	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
12%	Textured vegetable proteins (soya bari) and Bari made of pulses including mangodi and batters, (including idli / dosa batter deleted w.e.f 14/11/2017)	2106	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
18%	All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as ‘Supari’, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, (Diabetic foods deleted w.e.f 10/11/2017), Custard powder; [other than batteries including idli/dosa batter, Namkeens bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra]	2106	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
12%	Diabetic Food	21069091	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
18%	Food preparations not elsewhere specified or included (deleted w.e.f 14/11/2017 : i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and maltodextrin syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan) inserted w.e.f : [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]	2106	21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099
28%	Pan masala	21069020	–
18%	Ice cream and other edible ice, whether or not containing cocoa	21050000	–
12%	Mixed condiments and mixed seasoning	21039040	–
12%	Mayonnaise and salad dressings	21039030	–
12%	Curry paste	21039010	–
18%	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	21011200	–
5%	Sweetmeats	210690	–
5%	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form	210690	–