Food HSN Code: Classification for Processed, Packaged and Other Food Products
Food products under GST are classified into many different HSN codes depending on ingredients, processing level, packaging and intended use. There is no single HSN code for all food items. However, common processed and packaged foods like ready to eat mixes, snacks and prepared foods are often grouped under the 19 and 21 series chapters, such as HSN 2106 for miscellaneous edible preparations.
What is the HSN Code for Food Products?
The HSN code for any food product depends on what it is made of and how it is processed. For example, basic food grains like wheat or rice fall under chapter 10, flour under chapter 11, breakfast cereals under HSN 1904 and many prepared food mixes under HSN 2106. Businesses must read the tariff description carefully and then select the code that best matches their product.
How Are Processed and Packaged Food Classified under HSN?
Processed and packaged foods, such as namkeen, snack foods, instant mixes and ready to cook meals, are commonly classified under headings like 1904, 1905 and 2106. Packed items with brand name and specific marketing are usually treated as processed foods even if they are based on grains or pulses. Unbranded and loose staples may enjoy lower or nil GST if covered by exemption lists.
The HSN Code for Different Types of Food Products
Different food categories have their own HSN ranges. For instance, fruit and vegetable preparations are often covered in chapter 20, dairy products in chapter 4 and sugar confectionery in chapter 17. When a product combines multiple ingredients, it is classified according to its main character, such as whether it is mainly a cereal snack, a dairy dessert or a sugar product.
GST on Food Products and Their Classification
Under GST, basic food items that are essential for daily use may be taxed at zero or five%, while many processed and branded foods fall in the 18% slab. The exact rate depends on the HSN code and related notifications. Correct classification ensures that businesses do not undercharge or overcharge tax and that input tax credit flows correctly in the supply chain.
HSN Code and GST Rate Table
| Product / Service | HSN Code | Product / Service Description | Typical GST Rate |
|---|---|---|---|
| Processed and packaged snack foods | 2106 | Namkeen, snack mixes and other miscellaneous edible preparations sold in packets. | 18% |
| Breakfast cereals and cereal based foods | 1904 | Cereal flakes, puffed cereals and similar ready to eat cereal products. | 18% (many items) |
| Prepared fruit and vegetable products | 2008 | Preserved fruits, nut preparations and similar ready to use food items. | Usually 12 or 18% depending on item |
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for processed food?
There is no single HSN code for all processed food. Many snack and prepared food items fall under HSN 2106, while breakfast cereals fall under 1904 and bakery items under 1905. You must pick the heading that best matches the product description.
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How does the HSN code differ for packaged and fresh food products?
Fresh and unprocessed food like grains, vegetables or milk are often classified in chapters 1 to 11 and may enjoy lower GST. Once the same items are processed, branded and sold in packages, they may move to headings like 1904, 1905 or 2106 and attract a higher GST rate.
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How does GST affect food product taxation?
GST rate on food products depends on the HSN code and related notification. Basic unprocessed foods can be exempt or taxed at five%, while processed and branded foods are often taxed at 12 or 18%. Correct coding directly affects how much tax is charged and how much input credit you get.
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Are food products with different ingredients categorized separately under HSN?
Yes. Food products with different main ingredients are classified separately. For example, a sugar confectionery item, a dairy dessert and a cereal snack will normally fall under three different HSN groups. The main ingredient and use decide where the item should be placed.
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Can food products be classified under multiple HSN codes based on packaging?
The same type of food can fall under different GST treatment depending on whether it is loose or branded and packaged. However, one invoice line should use only one HSN code. Businesses must check the latest GST notifications to see when packing and branding change the rate.