HSN code directory

HSN Code 2106: Food preparations

Food preparations, not elsewhere specified or included


All 8-digit HSN codes under this heading

HSN codeDescription
21061000Protein concentrates and textured protein substances
21069011Other: soft drink concentrates: sharbat
21069019Other: soft drink concentrates: other
21069020Other: pan masala
21069030Other: betel nut product known as supari
21069040Other: sugar-syrups containing added flavouring or colouring matter, not elsewhere specified orincluded; lactose syrup; glucose syrup andmalto dextrine syrup
21069050Other: compound preparations for making non-alcoholic beverages
21069060Other: food flavouring material
21069070Other: churna for pan
21069080Other: custard powder
21069091Other: other: diabetic foods
21069092Other: other: sterilized or pasteurized miltone
21069099Other: other: other


GST rate guide for this chapter

Sauces, soups, ice cream, instant coffee, namkeen, bhujia and other food preparations are generally taxed at 5%. Pan masala attracts 40% plus a separate health cess.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.