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.
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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.
Food HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 1 | Guide to HSN Section 01 | LIVE ANIMALS, ANIMAL PRODUCTS |
| 2 | Guide to HSN Section 02 | VEGETABLE PRODUCTS |
| 3 | Guide to HSN Section 03 | ANIMAL OR VEGETABLE FATS AND OIL AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES |
Section No
Section Title
Section Description
Section No
Section Title
Section Description
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 2 | Meat and Edible Offal | Meat and edible meat offal |
| 3 | Fish, Molluscs and Aquatic Invertebrates | Fish and crustaceans,molluscs and other acquatic invertibrates |
| 4 | Dairy, Eggs, Honey and Animal-Origin Products | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| 7 | Edible Vegetables and Certain Roots and Tubers | Edible vegetables and certain roots and tubers |
| 8 | Edible Fruit and Nuts; Peel of Citrus or Melons | Edible fruit and nuts; peel of citrus fruit or melons |
| 9 | Coffee, Tea, Mate and Spices | Coffee, tea, mate and spices |
| 10 | Cereals | Cereals |
| 11 | Milling Industry Products, Malt, Starches and Inulin | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 12 | Oil Seeds, Grains, Medicinal Plants and Straw | Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
| 15 | Animal or Vegetable Fats, Oils and Their Cleavage Products | Animal or vegetable fats and oil sand their cleavage products;prepared edible fats;animal or vegetable waxes |
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 0201 | Fresh & chilled bovine meat | 0% |
| 0301 | Live fish | 0% |
| 0401 | Unconcentrated milk & cream | 5% |
| 0701 | Potatoes, fresh or chilled | 0% |
| 0801 | Fresh nuts & coconuts | 40% |
| 0901 | Coffee & coffee substitutes | 5% |
| 1001 | Wheat & Meslin | 5% |
| 1101 | Wheat or meslin flour | 5% |
| 1201 | Soya beans, broken or not | 5% |
| 1501 | Industrial ovens & furnaces | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 02011000 | Meat of bovine animals, fresh or chilled: Carcasses and half-carcasses | 0% |
| 02012000 | Fresh bovine meat cuts | 0% |
| 02013000 | Fresh boneless bovine meat | 0% |
| 03011100 | Ornamental Fish | Fresh Water | 0% |
| 03011900 | Ornamental Fish | Other | 0% |
| 03019100 | Live Trout | 0% |
| 03019200 | Other Live Fish|Eels (Anguilla Spp.) | 0% |
| 03019300 | Live fish – Carp | 0% |
| 03019400 | Live fish – Bluefin tuna | 0% |
| 03019500 | Southern bluefin tuna, live | 0% |
| 03019900 | Other Live Fish | Other | 0% |
| 04011000 | Of a fat content, by weight, not exceeding 1% | 0% |
| 04012000 | Milk fat content 1-6% | 0% |
| 04014000 | Milk: 6-10% fat content | 0% |
| 04015000 | High-Fat Dairy Products | 0% |
| 07011000 | Seed | 0% |
| 07019000 | Fresh or Chilled Potatoes | 0% |
| 08011100 | Desiccated Coconuts | 5% |
| 08011210 | Fresh Coconuts (Endocarp) | 0% |
| 08011220 | Dried Coconuts (Endocarp) | 0% |
| 08011290 | Other Coconuts (Endocarp) | 0% |
| 08011910 | Fresh Coconuts, Other | 0% |
| 08011920 | Other Coconuts, Other | 0% |
| 08011990 | Other Coconuts | 0% |
| 08012100 | Brazil nuts | 0% |
| 08012200 | Brazil nuts: shelled | 0% |
| 08013100 | Cashew Nuts – In Shell | 5% |
| 08013210 | Cashew Kernels – Broken | 5% |
| 08013220 | Shelled Cashew Nuts – Whole | 5% |
| 08013290 | Shelled Cashew Nuts – Other | 5% |
| 09011111 | Arabica plantation coffee, A Grade | 0% |
| 09011112 | Coffee, not roasted: Arabica plantation: B Grade | 0% |
| 09011113 | Coffee, not roasted: Arabica plantation: C Grade | 0% |
| 09011119 | Arabica coffee, not decaffeinated | 0% |
| 09011121 | Arabica cherry coffee | 0% |
| 09011122 | Arabica cherry coffee | 0% |
| 09011123 | Arabica coffee C Grade | 0% |
| 09011124 | Arabica Cherry Coffee (B/B/B Grade) | 0% |
| 09011129 | Arabica cherry coffee | 0% |
| 09011131 | Coffee, not roasted, Rob Parchment, AB Grade | 0% |
| 09011132 | Rob parchment coffee | 0% |
| 09011133 | Coffee, not roasted, Rob Parchment, C Grade | 0% |
| 09011139 | Coffee, not roasted, Rob Parchment | 0% |
| 09011141 | Robusta coffee: AB grade | 0% |
| 09011142 | Robusta coffee: PB grade | 0% |
| 09011143 | Robusta coffee: C grade | 0% |
| 09011144 | Rob cherry coffee, B/B/B Grade | 0% |
| 09011145 | Coffee: Rob cherry bulk | 0% |
| 09011149 | Robusta cherry coffee | 0% |
| 09011190 | Coffee, not roasted: Other | 0% |
| 09011200 | Coffee, not roasted: Decaffeinated | 0% |
| 09012110 | Coffee, roasted | 5% |
| 09012190 | Coffee, roasted: Not decaffeinated | 5% |
| 09012210 | Coffee, roasted: Decaffeinated: Bulk packing | 5% |
| 09012290 | Coffee, roasted: Decaffeinated: Other | 5% |
| 09019010 | Other| Coffee Husks And Skins | 5% |
| 09019020 | Other: Coffee substitutes containing coffee | 5% |
| 09019090 | Coffee Substitutes, Husks, or Skins | Other | 5% |
| 10011010 | Wheat and meslin durum wheat : of seed quality | 5% |
| 10011090 | Wheat and meslin other : wheat of seed quality | 0% |
| 10011100 | Durum wheat seeds, not pre-packaged | 0% |
| 10011900 | Durum wheat: Other (non-packaged) | 0% |
| 10019010 | Wheat and meslin other : other wheat | 5% |
| 10019020 | Wheat and meslin other : meslin : of seed quality | 5% |
| 10019031 | Wheat and meslin other : meslin : other | 0% |
| 10019039 | Rye rye : of seed quality | 0% |
| 10019100 | Other seeds (excluding pre-packaged) | 0% |
| 10019910 | Wheat (excluding pre-packaged) | 0% |
| 10019920 | Meslin (non-labelled) | 0% |
| 11010000 | Wheat or meslin flour | 0% |
| 12010010 | Soya Beans, Whether Or Not Broken: Other | 5% |
| 12010090 | Groundnuts H.P.S.: Of Seed Quality | 5% |
| 12011000 | Seed | 0% |
| 12019000 | Soya Beans, Whether or Not Broken | 5% |
| 15011000 | Lard | 12% |
| 15012000 | Other Pig Fat | 12% |
| 15019000 | Pig & Poultry Fat (Other) | 12% |
HSN Code
HSN Code Title
GST Rate
* GST rates may vary based on the latest GST notifications
