Guide to HSN Chapter 21

BOOK A FREE DEMO




    Sub Chapters under HSN Chapter 21

    The following Sub Chapters fall under HSN Chapter 21:

    Sub Chapter
    Description
    Sub Chapter
    2101
    Description
    Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
    Sub Chapter
    2102
    Description
    Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
    Sub Chapter
    2103
    Description
    Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
    Sub Chapter
    2104
    Description
    Soups and broths and preparations therefor; homogenised composite food preparations
    Sub Chapter
    2105
    Description
    Icecream and other edible ice, whether or not containing cocoa
    Sub Chapter
    2106
    Description
    Food preparations not elsewhere specified or included

    Case Laws Related to Chapter 21

    Order Number
    Description
    Order Number
    GUJ/GAAAR/APPEAL/2022/20
    Description
    VADILAL INDUSTRIES LTD. (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    RAJ/AAR/2022-23/07
    Description
    GYANKEER PRODUCTS PRIVATE LIMITED (Authority for Advance Ruling, Rajasthan)
    Order Number
    05/2022
    Description
    ANAND PRODUCTS (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    17/2022
    Description
    AGRO TECH FOODS LIMITED (Authority for Advance Ruling, Telangana)
    Order Number
    UK/AAAR/02/2021-22
    Description
    WINDLAS BIOTEC LTD (Appellate Authority for Advance Ruling, Uttarakhand)
    Order Number
    TN/AAAR/02/2022(AR)
    Description
    KRISHNA BHAVAN FOODS AND SWEETS (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-115/2019-20/B-01
    Description
    DLECTA FOODS PVT. LTD (Authority for Advance Ruling, Maharashtra)
    Order Number
    Order No. AAR/18/2021
    Description
    K. PAZHANAN, M/S. S.D. CHIPS (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    ORDER No. AAR/14/2021
    Description
    MOHANAN, M/S. ASWANI CHIPS & BAKERS (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    ORDER No. AAR/17/2021
    Description
    NAGAPPAN MOOTHAN THULASEEDHARAN, M/S. N.V. CHIPS (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    ORDER No. AAR/16/2021
    Description
    KUTTAPPAMOOTHAN SWAMINATHAN (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    ORDER No. AAR/15/2021
    Description
    ABDUL AZIZ, M/S. GLOW WORM CHIPS (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    KAR ADRG 76/2021
    Description
    SWASTIKS MASALAS PICKLES AND FOOD PRODUCTS PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    W.P.NO.28893 OF 2021
    Description
    AMBIKA FOOD INDUSTRIES PVT. LTD. vs. UNION OF INDIA AND OTHERS (Telangana High Court)
    Order Number
    GUJ/GAAAR/APPEAL/2021/30
    Description
    ALISHA GRUH UDYOG (BARKATBHAI NOORDINBHAI VELANI) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/31
    Description
    SWAMINARAYAN FOODS PVT. LTD. (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/56/2021
    Description
    JABSONS FOODS PRIVATE LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    15/2021
    Description
    GULAB SINGH CHAUHAN (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    04/2021-22
    Description
    WINDLASS BIOTECH LIMITED (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GUJ/GAAAR/APPEAL/2021/20
    Description
    JAYANT FOOD PRODUCTS (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/49/2021 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/16)
    Description
    V.L. TRADERS (VIPULBHAI LALJIBHAI DOBARIYA) (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/28
    Description
    J.K. PAPAD INDUSTRIES (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/32/2021
    Description
    KITCHEN EXPRESS OVERSEAS LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/26
    Description
    J.K. FOOD INDUSTRIES (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/27
    Description
    J.K. SNACKS INDUSTRIES (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/29/2021
    Description
    RAMDEV FOOD PRODUCTS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/28/2021
    Description
    GAJANAND FOODS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/20/2021 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2021/AR/01)
    Description
    VADILAL INDUSTRIES LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/21
    Description
    JAYANT SNACKS AND BEVERAGES PVT. LTD (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    TN/24/AAR/2021
    Description
    KRISHNA BHAVAN FOODS AND SWEETS (Authority for Advance Ruling, Tamilnadu)
    Order Number
    WRIT PETITION NO.2031 OF 2018
    Description
    DHARMENDRA M. JANI vs. UNION OF INDIA AND OTHERS (Bombay High Court)
    Order Number
    KER/120/2021
    Description
    ASWATH MANOHARAN (Authority for Advance Ruling, Kerala)
    Order Number
    KER/114/2021
    Description
    N.V. CHIPS (N.M. THUALSEEDHARAN) (Authority for Advance Ruling, Kerala)
    Order Number
    KER/113/2021
    Description
    GLOW WORM CHIPS (ABDUL AZIZ) (Authority for Advance Ruling, Kerala)
    Order Number
    KER/112/2021
    Description
    S.D. CHIPS (K PAZHANAN) (Authority for Advance Ruling, Kerala)
    Order Number
    KER/115/2021
    Description
    ASWANI CHIPS AND BAKERS (MOHANAN) (Authority for Advance Ruling, Kerala)
    Order Number
    KER/105/2021
    Description
    BANANA CHIPS & HALWA MERCHANT (Authority for Advance Ruling, Kerala)
    Order Number
    GUJ/GAAAR/APPEAL/2021/17
    Description
    DIPAK KUMAR KANTILAL CHOTAI(TALOD GRUH UDYOG) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    W.P(MD)No.13129 of 2020 And W.M.P.(MD)No.11025 of 2020
    Description
    N.V.K. MOHAMMED ROWTHER & SONS vs. THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE (Madras High Court)
    Order Number
    W.P.(C).No.17379/2020 W.P.(C).No.22072/2020 & W.P.(C).No.22608/2020
    Description
    PODARAN FOODS INDIA PRIVATE LIMITED vs. STATE OF KERALA AND OTHERS (Kerala High Court)
    Order Number
    UP ADRG 71/2021
    Description
    SHYAM SUNDAR SHARMA (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    92/2020
    Description
    KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING AND OTHERS vs. DEV SNACKS CHERIYELA (National Anti Profiteering Authority)
    Order Number
    UP ADRG 68/2020
    Description
    TULSIRAM FOOD PRODUCTS (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/34/AAR/2020
    Description
    S.A. SAFIULLAH & COMPANY (Authority for Advance Ruling, Tamilnadu)
    Order Number
    R/Special Civil Application No. 10336 of 2020
    Description
    RAJESH KIRAN vs. JOINT COMMISSIONER OF STATE TAX DIVISION-8 (Gujarat High Court)
    Order Number
    KAR/AAAR/02/2020-21
    Description
    M/S. ID FRESH FOOD (INDIA) PVT. LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/67/2020
    Description
    JAYANT SNACKS AND BEVERAGES PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/65/2020
    Description
    JAYANT FOOD PRODUCTS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/66/2020
    Description
    ALISHA GRUH UDYOG (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/81/2020
    Description
    SHREE SWAMINARAYAN FOODS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/78/2020
    Description
    J.K. SNACKS INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/77/2020
    Description
    J.K. PAPAD INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/76/2020
    Description
    J.K. FOOD INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/60/2020
    Description
    M/S JAY KHODIYAR AGENCY (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/43/2020
    Description
    TALOD GRUH UDYOG (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR ADRG 38/2020
    Description
    M/S. ID FRESH FOOD (INDIA) PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    TN/22/AAR/2020
    Description
    M/S. GOURMET POPCORNICA LLP (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 29/2020
    Description
    SRI MALAI MAHADESHWARA SWAMY KSHETHRA DEVELOPMENT (Authority for Advance Ruling, Karnataka)
    Order Number
    Appeal Case No. 01/WBAAAR/APPEAL/2020
    Description
    M/S. SWITZ FOODS PRIVATE LIMITED (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    WP(C).No.3431 of 2020(D)
    Description
    DAILY FRESH FRUITS INDIA PRIVATE LIMITED vs. ASSISTANT STATE TAX OFFICER, COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, STATE OF KERALA REPRESENTED BY SECRETARY, COMMERCIAL TAX DEPARTMENT (Kerala High Court)
    Order Number
    TN/55/AAR/2019
    Description
    M/S. MAHALAKSHMI STORE, SHRI CHELLASAMY NADAR DEIVARAJAN (Authority for Advance Ruling, Tamilnadu)
    Order Number
    37/WBAAR/2019-20
    Description
    M/S. SWITZ FOODS PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    KAR/AAAR/Appeal-04/2019-20
    Description
    M/S. STRIDES EMERGING MARKETS LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    20/2019
    Description
    M/S. ALISHA FOODS (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    HP-AAR-2/2019
    Description
    M/S. NEWTRAMAX HEALTHCARE (Authority for Advance Ruling, Himachal Pradesh)
    Order Number
    MAH/AAAR/SS-RJ/12/2019-20
    Description
    M/S. SUN PHARMACEUTICAL INDUSTRIES LTD. (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    KER/66/2019
    Description
    SQUARE ONE HOMEMADE TREATS (Authority for Advance Ruling, Kerala)
    Order Number
    MAH/AAAR/SS-RJ/05/2019-20
    Description
    ARIHANT ENTERPRISES (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    KAR ADRG 18/2019
    Description
    M/S STRIDES EMERGING MARKETS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    36
    Description
    ATUL KUMAR RAJPAL (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    33/AAR/2019
    Description
    RAMU CHETTIAR SRINIVASAN, (PROPRIETOR: M/S. SRI ADHI TRADING COMPANY) (Authority for Advance Ruling, Tamilnadu)
    Order Number
    34/AAR/2019
    Description
    CHINNAKANI ARUMUGA SELVARAJA, PROPRIETOR, M/S. SRI VENKATESHWARA TRADERS (Authority for Advance Ruling, Tamilnadu)
    Order Number
    08/WBAAAR/Appeal/2019
    Description
    ESKAG PHARMA PRIVATE LIMITED (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    KER/53/2019
    Description
    P.M. SANKARAN (Authority for Advance Ruling, Kerala)
    Order Number
    07/AAAR/18/4/2019
    Description
    SAVENCIA FROMAGE AND DAIRY PVT. LTD. (Appellate Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    25/2019
    Description
    DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. DEV SNACKS, CHERIYELA (National Anti Profiteering Authority)
    Order Number
    46/WBAAR/2018-19
    Description
    ESKAG PHARMA PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    GST-ARA-126/2018-19/B-29
    Description
    ARIHANT ENTERPRISES (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-93/2018-19/B-19
    Description
    SHAH NANJI NAGSI EXPORTS PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    WP(MD)No.937 of 2019 and WMP(MD)Nos.764 & 765 of 2019
    Description
    JEYYAM GLOBAL FOODS (P) LTD. vs. UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, AND OTHERS (Madras High Court)
    Order Number
    GST-ARA-88/2018-19/B-10
    Description
    SUN PHARMACEUTICAL INDUSTRIES LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    7/AAR/2019
    Description
    SUBRAMANI SUMATHI (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/2019/03
    Description
    SONAL PRODUCT (Authority for Advance Ruling, Gujrat)
    Order Number
    Order No. 17
    Description
    SAVENCIA FROMAGE AND DAIRY INDIA PVT. LTD. (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    16/2018
    Description
    PREM GHAN PRODUCTS (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    WP (C). No. 32324 of 2018
    Description
    N.V.K. MOHAMMED SULTHAN RAWTHER AND SONS AND WILLSON vs. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, THE STATE TAX OFFICER CIRCLE II, COMMERCIAL TAX DEPARTMENT, DINDIGUL, ASSISTANT STATE TAX OFFICER SQUAD NO. 11, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD (Kerala High Court)
    Order Number
    KER/23/2018
    Description
    MODERN FOOD ENTERPRISES PVT. LTD. (Authority for Advance Ruling, Kerala)
    Order Number
    13/2018
    Description
    ITALIAN EDIBLES PRIVATE LIMITED (IEPL) (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    TN/08/AAR/2018
    Description
    C.P.R. MILL (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-26/2018-19/B-91
    Description
    SIGNATURE INTERNATIONAL FOODS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    W.P.(C) No. 7490 of 2021
    Description
    BASANTI SHIAL vs. THE PROPER OFFICER AND OTHERS (Orissa High Court)

    Important Disclaimer

    The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

    BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

    phone Sales & Support:

    +91 82 82 82 82 82
    +91 11 - 4096 4096
    Copyright © BUSY Infotech Pvt. Ltd. All Rights Reserved