Grocery HSN Code: Classification for Different Grocery Items
Grocery covers a wide range of daily use products such as cereals, pulses, edible oil, spices, packaged foods and more. Under GST, all these items do not share a single HSN code or single GST rate. Each grocery item has its own classification based on its nature and processing.
Book A Demo
What is the HSN Code for Grocery Products?
There is no single HSN called grocery. Instead, grocery items are spread across many chapters:
- Cereals like wheat and rice under chapter 10
- Pulses and beans under chapter 7
- Edible oils under chapter 15
- Sugar and confectionery under chapter 17
- Prepared food items under chapter 19 and 21
So, when you bill grocery, you must pick the correct HSN for each product rather than use a generic grocery description.
How Grocery Items are Classified Under HSN Code?
Classification depends on:
- Whether the item is primary produce (like raw rice, wheat, pulses)
- Whether it is branded or unbranded
- Whether it is packaged and labelled for retail
- How much processing is done, such as roasting, frying or mixing
For example:
- Unbranded wheat and rice in loose form can be exempt
- Branded and packed wheat flour may attract a lower slab like 5 percent
- Ready to eat packaged snacks may attract 18 percent
That is why grocery shops often use many HSN codes in their billing software.
Understanding the HSN Code for Online Grocery Stores
Online grocery stores follow the same rule as physical stores. There is:
- No special HSN code only because the sale is online
- The same product level HSN is used on invoices
- GST rate is decided only by the nature of the item, not by channel of sale
However, service charges like delivery fees or convenience charges have their own SAC code and GST rate for services.
GST Implications on Grocery Products
GST for grocery items is designed to keep essential food items affordable. In general:
- Basic foodgrains like rice and wheat in loose, unbranded form can be exempt
- Branded and packaged staples like flour, pulses and certain edible oils are often taxed at 5 percent
- Processed and ready to eat items like biscuits, namkeen and instant mixes usually fall in 12 percent or 18 percent slabs and under the new structure mostly shift towards 18 percent
Grocery traders must configure their billing system carefully so that every SKU carries correct HSN and rate.
Dal 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 |
| 4 | Guide to HSN Section 04 | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 2 | Meat and Edible Offal | Meat and edible meat offal |
| 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 |
| 13 | Lac, Gums, Resins and Other Vegetable Extracts | Lac; gums, resins and other vegetable saps and extracts |
| 14 | Vegetable Plaiting Materials and Products | Vegetable plaiting materials; vegetable products not elsewhere specified or included |
| 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 |
| 16 | Preparations of Meat, Fish or Crustaceans | Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| 17 | Sugars and Sugar Confectionery | Sugars and sugar confectionery |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 0206 | Edible offal of livestock | 5% |
| 0207 | Oilseed flours & meals | 5% |
| 0208 | Edible meat and offal | 5% |
| 0210 | Salted & preserved meat products | 5% |
| 0401 | Unconcentrated milk & cream | 5% |
| 0402 | Ground-nuts & fractions | 5% |
| 0403 | Yogurt, Milk & Cream | 5% |
| 0404 | Whey & milk products, sweetened | 5% |
| 0405 | Dairy fats and oils | 5% |
| 0408 | Birds' eggs, fresh/dried, preserved | 5% |
| 0410 | Edible insects & products | 5% |
| 0703 | Refined olive oil | 0% |
| 0704 | Man-made yarn for retail | 0% |
| 0706 | Fresh edible root vegetables | 0% |
| 0805 | Citrus fruit, fresh or dried | 5% |
| 0810 | Other fruit | 0% |
| 0811 | Prepared fruits & nuts | 5% |
| 0812 | Preserved fruits & nuts | 5% |
| 0813 | Dried fruits & nut mixtures | 18% |
| 0814 | Citrus peel and melons | 5% |
| 0901 | Coffee & coffee substitutes | 5% |
| 0902 | Tea, flavoured or not | 5% |
| 0907 | Cloves | 5% |
| 1001 | Wheat & Meslin | 5% |
| 1005 | Maize (corn) | 5% |
| 1006 | Rice | 5% |
| 1101 | Wheat or meslin flour | 5% |
| 1102 | Cereal flours | 5% |
| 1103 | Cereal groats, meal & pellets | 5% |
| 1104 | Worked Cereal Grains (Except Rice) | 5% |
| 1106 | Flour and meal | 5% |
| 1109 | Wheat gluten, dried | 5% |
| 1207 | Oil seeds and fruits | 5% |
| 1208 | Vegetable fibre fabrics | 5% |
| 1209 | Seeds & fruit for sowing | 5% |
| 1212 | Locust beans, seaweeds & other algae | 5% |
| 1213 | Unprepared cereal straw & husks | 0% |
| 1302 | Vegetable saps and extracts | 5% |
| 1401 | Vegetable materials for plaiting | 5% |
| 1404 | Unspecified vegetable products | 5% |
| 1503 | Lard products & oils | 5% |
| 1507 | Soybean oil & fractions | 5% |
| 1508 | Ground-nut oil & fractions | 5% |
| 1509 | Concentrated milk & cream | 5% |
| 1510 | Olive oil & fractions, blends included | 5% |
| 1511 | Palm oil | 5% |
| 1512 | Sunflower seed oil & fractions | 5% |
| 1513 | Coconut oil | 5% |
| 1514 | Rape seed oil & fractions | 5% |
| 1515 | Vegetable Oils & Fats | 5% |
| 1516 | Partially hydrogenated animal/veg oils | 5% |
| 1517 | Margarine & fat mixes | 5% |
| 1518 | Animal & vegetable fats & oils | 5% |
| 1521 | Vegetable & insect waxes | 5% |
| 1522 | Degras from fatty substances | 5% |
| 1601 | Sausages & meat products | 5% |
| 1701 | Pre-packaged sugar & jaggery products | 5% |
| 1702 | Lactose and sugars | 5% |
| 1703 | Sugar molasses | 5% |
| 1704 | Sugar confectionery | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 02061000 | Of Bovine Animals, Fresh Or Chilled . | 0% |
| 02062100 | Frozen Camel/Camelid Meat | 0% |
| 02062200 | Frozen Other Bovine Meat | 0% |
| 02062900 | Frozen Bovine Tongues | 0% |
| 02063000 | Frozen Bovine Meat | 5% |
| 02064100 | Frozen Swine Livers | 0% |
| 02064900 | Frozen swine meat – Other | 0% |
| 02068010 | Edible Offal of Sheep & Goats | 5% |
| 02068090 | Other, Fresh Or Chilled – Other . | 0% |
| 02069010 | Frozen sheep/goat meat – Other | 0% |
| 02069090 | Frozen meat – Other | 0% |
| 02071100 | Rigid Plain Other Regenerated Cellulose | 0% |
| 02071200 | Frozen whole chicken | 0% |
| 02071300 | Fresh or Chilled Cuts & Offal of Gallus domesticus | 0% |
| 02071400 | Frozen Fowl Cuts/Offal (excl. pre-packaged) | 0% |
| 02072400 | Turkey, fresh/chilled | 0% |
| 02072500 | Frozen whole turkey | 0% |
| 02072600 | Of turkeys : Cuts and offal, fresh or chilled . | 0% |
| 02072700 | Frozen Turkey Cuts/Offal | 0% |
| 02074100 | Fresh/chilled whole duck | 0% |
| 02074200 | Frozen Ducks (Not in Pieces) | 0% |
| 02074300 | Fresh/chilled fatty duck livers | 0% |
| 02074400 | Of Ducks | Other, Fresh Or Chilled . | 0% |
| 02074500 | Frozen duck meat | 0% |
| 02075100 | Fresh/chilled whole goose | 0% |
| 02075200 | Frozen Geese (Not in Pieces) | 0% |
| 02075300 | Of geese : Fatty livers, fresh or chilled . | 0% |
| 02075400 | Of Geese | Other, Fresh Or Chilled . | 0% |
| 02075500 | Frozen goose meat | 0% |
| 02076000 | Meat & Edible Offal of Guinea Fowl | 0% |
| 02081000 | Frozen Rabbits/Hares | 0% |
| 02082000 | Fresh/Chilled Herrings (Excl. Livers/Roes) | 0% |
| 02083000 | Meat & Edible Offal of Primates | 0% |
| 02084000 | Marine Mammals| Whales And Dolphins (Non-Fresh) | 0% |
| 02085000 | Frozen Reptiles | 0% |
| 02086000 | Flexible Plain Non-Plasticized Cellulose Acetate Sheets | 0% |
| 02089010 | Frozen Wild Animals | 0% |
| 02089090 | Other Edible Meat & Meat Offal | 0% |
| 02101100 | Frozen Pork Hams/Shoulders/Cuts (Bone-in) | 0% |
| 02101200 | Salted, Dried & Smoked Pork Bellies | 0% |
| 02101900 | Frozen Other Pork | 0% |
| 02102000 | Bovine Meat (Other than Fresh/Chilled/Retail) | 0% |
| 02109100 | Frozen Primate Meat (excl. pre-packaged) | 0% |
| 02109200 | Whale, Dolphin, Seal Meat, Not Pre-Packaged | 0% |
| 02109300 | Frozen Reptile Meat (excl. pre-packaged) | 0% |
| 02109900 | Other Frozen Meat (excl. pre-packaged) | 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% |
| 04021010 | Liquid Milk & Cream (Not Concentrated or Sweetened) | 5% |
| 04021020 | Baby Milk Food (<=1.5% Fat) | 5% |
| 04021090 | Other Milk Powder (≤1.5% Fat) | 5% |
| 04022100 | Unsweetened High-Fat Milk Powder | 5% |
| 04022910 | Concentrated Milk & Cream (Unsweetened) | 5% |
| 04022920 | Concentrated & Sweetened Milk & Cream | 5% |
| 04022990 | Other Milk Powder (>1.5% Fat) | 5% |
| 04029110 | Condensed Milk Without Added Sugar or Sweetening | 12% |
| 04029120 | Yogurt | 12% |
| 04029190 | Non-sweetened milk products | 5% |
| 04029910 | Other|Other |Whole Milk | 5% |
| 04029920 | Other | Other | Condensed Milk | 12% |
| 04029990 | Other|Other |Other | 5% |
| 04031000 | Mozzarella cheese | 0% |
| 04032000 | Yogurt (Non-Frozen) | 5% |
| 04039010 | Other |Butter Milk | 0% |
| 04039090 | Buttermilk, Curd, Whey & Other Fermented Milk Products | 5% |
| 04041010 | Concentrated Whey | 5% |
| 04041020 | Whey, dry, blocks, and powdered | 5% |
| 04041090 | Whey and modified whey, other | 5% |
| 04049000 | Whey & Natural Milk Constituent Products | 5% |
| 04051000 | Butter | 12% |
| 04052000 | Dairy Spreads | 12% |
| 04059010 | Other|Butter Oil | 12% |
| 04059020 | Butter, Dairy Spreads & Milk Fats | 12% |
| 04059090 | Butter & Other Milk-Derived Fats and Dairy Spreads | 12% |
| 04081100 | Dried egg yolks | 5% |
| 04081900 | Egg yolks (Other) | 5% |
| 04089100 | Other |Dried | 5% |
| 04089900 | Birds' Eggs & Egg Yolks, Fresh or Preserved | 5% |
| 04100010 | Turtle Eggs/Salanganes Nests | 5% |
| 04100020 | Other Edible Animal Products | 5% |
| 04100090 | Artemia (Silkworm Pupae) | 5% |
| 04101010 | Insects| Fresh, Chilled Or Frozen | 5% |
| 04101020 | Insects| Salted, Brine, Dried, Smoked | 5% |
| 04101090 | Insects| Other | 5% |
| 04109010 | Other |Of Wild Animals | 5% |
| 04109020 | Turtle eggs and bird nests | 5% |
| 04109090 | Dairy Produce, Birds' Eggs, Natural Honey | 5% |
| 07031010 | Onions/shallots fresh/chilled | 0% |
| 07031011 | Onions And Shallots| Rose Onions | 0% |
| 07031019 | Onions And Shallots | Other | 0% |
| 07031020 | Onions And Shallots| Shallots | 0% |
| 07031090 | Other vegetables, fresh or chilled globe artichokes | 0% |
| 07032000 | Garlic | 0% |
| 07039000 | Leeks And Other Alliaceous Vegetables | 0% |
| 07041000 | Cauliflower & broccoli | 0% |
| 07042000 | Brussels Sprouts | 0% |
| 07049000 | Fresh Cabbage, Cauliflower & Similar Vegetables | 0% |
| 07061000 | Carrots and Turnips | 0% |
| 07069010 | Other| Horse Radish | 0% |
| 07069020 | Other| Other Radish | 0% |
| 07069030 | Other| Salad Beetroot | 0% |
| 07069090 | Edible Roots Like Radish, Beetroot | Other | 0% |
| 08051000 | Oranges (Fresh) | 0% |
| 08052000 | Other Melons | 0% |
| 08052100 | Fresh Mandarins | 0% |
| 08052200 | Fresh Clementines | 0% |
| 08052900 | Other Fresh Citrus Hybrid | 0% |
| 08054000 | Grapefruit, incl. pomelos (Fresh) | 0% |
| 08055000 | Fresh Lemons and Limes | 0% |
| 08059000 | Other (Fresh) | 0% |
| 08101000 | Strawberries | 0% |
| 08102000 | Raspberries, blackberries | 0% |
| 08103000 | Currants and gooseberries fresh | 0% |
| 08104000 | Vaccinium fruits: Cranberries, bilberries | 0% |
| 08105000 | Kiwi Fruit | 0% |
| 08106000 | Durians | 0% |
| 08107000 | Persimmons | 0% |
| 08109010 | Other|Pomegranates | 0% |
| 08109020 | Other| Tamarind, | 0% |
| 08109030 | Other| Sapota (Chico) | 0% |
| 08109040 | Other | Custard-Apple (Ata) | 0% |
| 08109050 | Other| Bore | 0% |
| 08109060 | Other| Lichi | 0% |
| 08109090 | Fresh Fruits Like Lichi, Sapota, Tamarind | Other | 0% |
| 08111010 | Strawberries | Containing Added Sugar | 5% |
| 08111020 | Strawberries| No Added Sugar | 5% |
| 08111090 | Strawberries | Other | 5% |
| 08112010 | Sugar-Added Berries | 5% |
| 08112020 | Non-Sugar-Added Berries | 5% |
| 08112090 | Frozen Berries, Currants & Gooseberries | 5% |
| 08119010 | Other| Containing Added Sugar | 5% |
| 08119090 | Frozen Fruits or Nuts with/without Sugar | Other | 5% |
| 08121000 | Cherries | 5% |
| 08129010 | Other| Mango Slices In Brine | 5% |
| 08129090 | Preserved Fruits and Nuts (Not for Direct Use) | 5% |
| 08131000 | Dried Apricots | 12% |
| 08132000 | Dried Fruit & Nuts Including Prunes | 12% |
| 08133000 | Dried Apples | 12% |
| 08134010 | Dried Tamarind Fruit | 0% |
| 08134020 | Other Fruit| Singoda Whole (Water Nut) | 12% |
| 08134090 | Other Fruit| Other | 12% |
| 08135010 | Nut mixtures | 12% |
| 08135020 | Mixtures of Nuts or Dried Fruits: Chapter Specific | 12% |
| 08140000 | Peel of citrus fruit or melons, fresh | 0% |
| 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% |
| 09021010 | Green tea, content ≤ 25 g | 5% |
| 09021020 | Green tea, 25 g – 1 kg | 5% |
| 09021030 | Green tea, 1 kg – 3 kg | 5% |
| 09021090 | Green tea, other | 5% |
| 09022010 | Green tea in packets, 3-20 kg | 5% |
| 09022020 | Green tea in bulk | 5% |
| 09022030 | Green tea, ball, brick, tablet forms | 5% |
| 09022040 | Green tea waste | 5% |
| 09022090 | Other Green Tea (Non-Fermented, Non-Leaf) | 5% |
| 09023010 | Black Tea (Up to 25g Pack) | 5% |
| 09023020 | Black Tea (1-kg Pack) | 5% |
| 09023030 | Black tea, 1 kg – 3 kg | 5% |
| 09023090 | Black Tea (Other) | 5% |
| 09024010 | Black Tea (Content >3kg, ≤20kg) | 5% |
| 09024020 | Black Tea Leaf | 5% |
| 09024030 | Black Tea Dust | 5% |
| 09024040 | Tea Bags | 5% |
| 09024050 | Black tea, ball, brick, tablet forms | 5% |
| 09024060 | Black tea waste | 5% |
| 09024090 | Black tea, other | 5% |
| 09071010 | Neither Crushed Nor Ground | Extracted | 5% |
| 09071020 | Uncrushed, unground spices | 5% |
| 09071030 | Neither Crushed Nor Ground | Stem | 5% |
| 09071090 | Neither Crushed Nor Ground | Other | 5% |
| 09072000 | Crushed or Ground Cloves | 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% |
| 10051000 | Seed (excluding pre-packaged and labelled) | 0% |
| 10059000 | Grain sorghum grain sorghum : of seed quality | 0% |
| 10059011 | Yellow Dent Corn (Non-Pre-packaged): Zea mays var. indenta | 0% |
| 10059019 | Dent Corn (Zea mays var. indenta): Other, Non-Prepackaged | 0% |
| 10059020 | Flint Corn (Zea mays var. indurata) Excluding Packaged Items | 0% |
| 10059030 | Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled | 0% |
| 10059090 | Other (non pre-packaged): Other | 0% |
| 10061010 | Rice in husk (paddy): Seed quality | 0% |
| 10061090 | Other Paddy (Non-Packaged) | 0% |
| 10062000 | Husked (brown) rice | 0% |
| 10063010 | Parboiled Rice (Excluding Pre-Packaged) | 0% |
| 10063020 | Basmati Rice (Excluding Pre-Packaged) | 0% |
| 10063090 | Non-Prepackaged/Labelled Other Rice | 0% |
| 10064000 | Broken rice | 0% |
| 11010000 | Wheat or meslin flour | 0% |
| 11021000 | Cereal flours other than that of wheat or meslin rice flour | 5% |
| 11022000 | Maize (corn) flour | 0% |
| 11023000 | Cereal flours other than that of wheat or meslin other | 5% |
| 11029000 | Flour, Meal, Powder of Dried Leguminous Vegetables | 5% |
| 11029010 | Rye flour (other than pre-packaged) | 0% |
| 11029021 | Brown Rice Flour: Other than Pre-Packaged & Labelled | 0% |
| 11029022 | White Rice Flour (Non-Prepackaged) | 0% |
| 11029029 | Rice flour: non-packaged, non-labeled | 0% |
| 11029090 | Other : Other (non-prepackaged) | 0% |
| 11031110 | Groats & meal (Wheat – Groat) | 0% |
| 11031120 | Wheat meal (excluding pre-packaged and labelled) | 0% |
| 11031300 | Maize (corn) groats and meal (excluding pre-packaged and labelled) | 0% |
| 11031900 | Groats & meal (Other cereals) | 0% |
| 11032000 | Pellets .(other than pre-packaged and labelled) | 0% |
| 11041200 | Rolled Or Flaked Grains | Of Oats | 5% |
| 11041900 | Rolled Grains| Other Cereals | 5% |
| 11042200 | Other Hulled Oats (Non-Packaged) | 0% |
| 11042300 | Other Hulled Maize (Non-Packaged) | 0% |
| 11042900 | Other Hulled Cereals (Non-Packaged) | 0% |
| 11043000 | Germ of cereals, whole, rolled, flaked, or ground | 5% |
| 11061000 | Soya Beans, Whether Or Not Broken: Of Seed Quality | 5% |
| 11061010 | Guar meal | 0% |
| 11061090 | Dried Leguminous Vegetable Flour: Other Varieties | 0% |
| 11062010 | Copper Weld Wire (>6mm) | 0% |
| 11062020 | Manioc (cassava) flour (excluding pre-packaged and labelled) | 0% |
| 11062090 | Other roots and tubers flour (excluding pre-packaged and labelled) | 0% |
| 11063010 | Mango Flour (Non-Packaged) | 0% |
| 11063020 | Singoda flour (excluding pre-packaged and labelled) | 0% |
| 11063030 | Sago Flour (Non-Packaged) | 0% |
| 11063090 | Other fruit flour (excluding pre-packaged and labelled) | 0% |
| 11090000 | Whear Gluten, Whether Or Not Dried | 5% |
| 12071010 | Palm nuts (non-seed quality) | 5% |
| 12071090 | Palm kernels: Non-seed quality | 5% |
| 12072010 | Cotton Seeds: Other Oil Seeds & Oleaginous Fruits | 0% |
| 12072090 | Timothy Grass Seed for Sowing Forage Plants | 5% |
| 12072100 | Cotton Seeds (Seed Quality) | 0% |
| 12072900 | Other Cotton Seeds | 5% |
| 12073010 | Castor seeds (Seed quality) | 0% |
| 12073090 | Castor seeds (Other) | 5% |
| 12074010 | Sesamum Seeds| Of Seed Quality | 0% |
| 12074090 | Sesamum Seeds| Other | 5% |
| 12075010 | Mustard Seeds| Of Seed Quality | 0% |
| 12075090 | Other Mustard Seeds | 5% |
| 12076010 | Safflower seeds, seed quality | 0% |
| 12076090 | Safflower (Carthamus tinctorius) seeds : Other | 5% |
| 12077010 | Melon Seeds | Of Seed Quality | 0% |
| 12077090 | Melon Seeds | Other | 5% |
| 12079100 | Poppy seeds (excluding seed quality) | 5% |
| 12079910 | Ajams (non-seed) | 5% |
| 12079920 | Mango kernel (non-seed quality) | 5% |
| 12079930 | Niger seed | 5% |
| 12079940 | Kokam (non-seed)0 | 5% |
| 12079990 | Other (non-seed) | 5% |
| 12081000 | Of Soya Beans | 5% |
| 12089000 | Flours & Meals of Oil Seeds (Non-Mustard) | 5% |
| 12091000 | Sugar Beet Seeds | 0% |
| 12092100 | Seeds of forage plants : Lucerne (alfalfa) seeds | 0% |
| 12092200 | Clover seeds (Trifolium spp.) | 0% |
| 12092300 | Seeds Of Forage Plants | Fescue Seeds | 0% |
| 12092400 | Seeds of forage plants : Kentucky blue grass (Poa pratensis L.) seeds | 0% |
| 12092500 | Rye grass seeds (Lolium multiflorum Lam., Lolium perenne L.) | 0% |
| 12092600 | Liquorice Roots: Perfumery, Pharmacy Use | 0% |
| 12092910 | Australian lupin seeds | 0% |
| 12092990 | Seeds Of Forage Plants | Other | 0% |
| 12093000 | Flower seeds | 0% |
| 12099110 | Other | Vegetable Seeds | 0% |
| 12099120 | Other | Rifampicin And Its Salts | 0% |
| 12099130 | Other | Vegetable Seeds | 0% |
| 12099140 | Other | Vegetable Seeds | 0% |
| 12099150 | Other | Vegetable Seeds | 0% |
| 12099160 | Other | Vegetable Seeds | 0% |
| 12099170 | Vegetable seeds: Chilly | 0% |
| 12099190 | Other | Vegetable Seeds | 0% |
| 12099910 | Fruit seeds for planting | 0% |
| 12099990 | Seeds, Fruits and Spores Used for Sowing | Other | 0% |
| 12121010 | Locust Beans, Including Locust Bean Seeds: Other | 5% |
| 12121090 | Seaweeds And Other Algae: Seaweeds | 5% |
| 12122010 | Seaweeds And Other Algae: Other Algae | 5% |
| 12122090 | Apricot Kernels: Apricot, Peach or Plum Stones | 5% |
| 12122110 | Seaweeds fit for human consumption | 5% |
| 12122190 | Other algae fit for human consumption | 5% |
| 12122910 | Seaweeds | 5% |
| 12122990 | Seaweeds and other algae | 0% |
| 12123010 | Other Apricot, Peach or Plum Stones & Kernels | 5% |
| 12123090 | Natural Shellac Gum Resin | 5% |
| 12129100 | Fresh or chilled sugar beet and sugarcane | 0% |
| 12129200 | Fresh or chilled locust beans (carob) | 0% |
| 12129300 | Other | Sugar Cane | 5% |
| 12129400 | Other | Chicory Roots | 5% |
| 12129910 | Other | Other | Kokam (Cocum) Flowers | 5% |
| 12129920 | Other | Other | Mohua Flowers | 5% |
| 12129990 | Vegetable Products for Human Consumption | Other | 5% |
| 12130000 | Cereal straw & husks | 0% |
| 13021100 | Vegetable Saps And Extracts | Opium | 18% |
| 13021200 | Vegetable Extracts| Liquorice | 18% |
| 13021300 | Vegetable Saps And Extracts | Of Hops | 18% |
| 13021400 | Vinyl acetate copolymers : In aqueous dispersion | 18% |
| 13021911 | Extracts: Belladona | 18% |
| 13021912 | Cascara sagrada extracts | 18% |
| 13021913 | Extracts: Nuxvomica | 18% |
| 13021914 | Vegetable Saps & Extracts: Ginseng Extracts Including Powder | 18% |
| 13021915 | Vegetable saps & extracts | 18% |
| 13021916 | Neem extracts, vegetable saps | 18% |
| 13021917 | Vegetable extracts: Gymnema | 18% |
| 13021918 | Garcinia & Gamboge Extracts: Vegetable Saps & Extracts | 18% |
| 13021919 | Vegetable extracts | 18% |
| 13021920 | Crude Cashew Shell Liquid (CNSL): Vegetable Saps & Extracts | 18% |
| 13021930 | Purified & Distilled CNSL (Cardanol): Vegetable Saps & Extracts | 18% |
| 13021990 | Vegetable Saps/Extracts| Other | 18% |
| 13022000 | Pectic Substances| Pectinates, Pectates | 18% |
| 13023100 | Agar-agar | 18% |
| 13023210 | Mucilages From Locust Beans/Guar Seeds: Guargum | 5% |
| 13023220 | Chemically treated | 5% |
| 13023230 | Hexachlorocyclohexane (HCH) | 18% |
| 13023231 | Guar gum chemically treated | 5% |
| 13023239 | Tamarind kernel powder | 5% |
| 13023240 | Guar Gum (Treated/Pulverised) | 18% |
| 13023290 | Kappa Carrageenan | 18% |
| 13023900 | Other Vegetable Mucilages/Thickeners | 18% |
| 13023910 | Kappa carrageenan | 18% |
| 13023920 | Kappa carrageenan | 18% |
| 13023990 | Henna: Henna Leaves | 18% |
| 14011000 | Bamboos | 5% |
| 14012000 | Rattans | 5% |
| 14019010 | Other | Canes | 5% |
| 14019090 | Sal, siali, sisal leaves, sabai grass | 0% |
| 14041011 | Henna: Henna Powder | 5% |
| 14041019 | Red Sandalwood Powder: Dyeing/Tanning Material | 5% |
| 14041020 | Safflower (Including Bastard Saffron) | 5% |
| 14041030 | Dyeing Substances, Excluding Turmeric | 5% |
| 14041040 | Gallnuts: Raw Vegetable Dyeing/Tanning Material | 5% |
| 14041050 | Myrobalans: Amla (Embelica Linn) | 5% |
| 14041061 | Myrobalans: Other Raw Vegetable Material | 5% |
| 14041069 | Wattle Bark (Mimosa Bark): Dyeing/Tanning | 5% |
| 14041070 | Other Tanning Substances: Raw Vegetable | 5% |
| 14041090 | Olive Oil: Virgin, Not Chemically Modified | 5% |
| 14042000 | Cotton Linters | 5% |
| 14049010 | Other | Bidi Wrapper Leaves (Tendu) | 18% |
| 14049021 | Other | Soap:Nuts | Powder | 5% |
| 14049029 | Other | Soap:Nuts | 5% |
| 14049030 | Hard Seeds, Pips, Hulls & Nuts Used Primarily for Carving | 5% |
| 14049040 | Other | Betel Leaves | 0% |
| 14049050 | Other | Indian Katha | 18% |
| 14049060 | Other | Coconut Shell, Unworked | 0% |
| 14049070 | Rudraksha Seeds | 5% |
| 14049090 | Miscellaneous Vegetable Products | Other | 0% |
| 15030000 | Lard Stearin, Lard Oil, Oleostearin, Oleo-Oil & Tallow Oil | 12% |
| 15071000 | Crude oil, whether or not degummed | 5% |
| 15079010 | Other | Edible Grade | 5% |
| 15079090 | Other Animal Fats and Oils (Not Chemically Modified) | Other | 5% |
| 15081000 | Crude Soybean Oil | 5% |
| 15089010 | Other | Deodorized (Salad Oil) | 5% |
| 15089091 | Other | Other | Edible Grade | 5% |
| 15089099 | Groundnut Oils and Fractions – Not Elsewhere Classified | Other | 5% |
| 15091000 | Other Olive Oils: Crude Oil | 5% |
| 15092000 | Extra Virgin Olive Oil | 5% |
| 15093000 | Virgin Olive Oil | 5% |
| 15094000 | Other Virgin Olive Oils | 5% |
| 15099010 | Other | Edible Grade | 5% |
| 15099090 | Groundnut Oils and Fractions | Other | 5% |
| 15100010 | Other Olive Oils: Edible Grade | 5% |
| 15100091 | Other Olive Oils: Other | 5% |
| 15100099 | Tung Oil & Fractions: Fixed Vegetable Oils | 5% |
| 15101000 | Crude olive pomace oil | 5% |
| 15109010 | Refined Olive & Pomace Oil | 5% |
| 15109090 | Olive Oil or Blends Not Chemically Modified | Other | 5% |
| 15111000 | Crude Olive Oil & Blends | 5% |
| 15119010 | Other : Refined bleached deodorised palm oil | 5% |
| 15119020 | Refined bleached deodorised palmolein | 5% |
| 15119030 | Other : Refined bleached deodorised palm stearin | 5% |
| 15119090 | Palm Oil and Its Fractions | Other | 5% |
| 15121110 | Sunflower Seed Crude Oil | 5% |
| 15121120 | Safflower seed oil (kardi seed oil), crude | 5% |
| 15121910 | Sunflower oil, edible grade | 5% |
| 15121920 | Non-Edible Sunflower Oil (Non-Crude) | 5% |
| 15121930 | Saffola oil, edible grade | 5% |
| 15121940 | Non-Edible Saffola Oil | 5% |
| 15121990 | Other sunflower or safflower oil and fractions | 5% |
| 15122100 | Cotton-Seed Oil and Its Fractions, Crude | 5% |
| 15122910 | Edible grade cotton-seed oil | 5% |
| 15122990 | Other cotton-seed oil and its fractions | 5% |
| 15131100 | Coconut Oil, Crude | 5% |
| 15131900 | Coconut Oil, Other | 5% |
| 15132110 | Palm Kernel or Babassu Oil & Fractions: Crude Oil | 5% |
| 15132120 | Babassu oil, crude | 5% |
| 15132910 | Palm Kernel Oil & Fractions | 5% |
| 15132920 | Babassu oil and its fractions, edible grade | 5% |
| 15132930 | Non-Edible Babassu Oil | 5% |
| 15132990 | Palm kernel oil: Other | 5% |
| 15141110 | Colza oil, crude | 5% |
| 15141120 | Rape oil, crude | 5% |
| 15141190 | Low Erucic Acid Rape or Colza Oil & Fractions: Crude Oil | 5% |
| 15141910 | Refined colza oil, edible grade | 5% |
| 15141920 | Refined rapeseed oil, edible grade | 5% |
| 15141990 | Low erucic acid rape/colza oil & fractions – Other | 5% |
| 15149110 | Other | Crude Oil | 5% |
| 15149120 | Crude Oil & Mustard Oil | 5% |
| 15149190 | Other | Crude Oil | 5% |
| 15149910 | Other : Other : Refined colza oil of edible grade | 5% |
| 15149920 | Refined mustard oil – Edible grade | 5% |
| 15149930 | Refined rapeseed oil: Edible grade | 5% |
| 15149990 | Rape, Colza, Mustard Oils & Fractions – Not Elsewhere Specified | 5% |
| 15151100 | Linseed Oil Fractions| Crude Oil | 5% |
| 15151910 | Linseed oil & fractions – Edible grade | 5% |
| 15151990 | Linseed oil and its fractions : Other : Other | 5% |
| 15152100 | Maize (Corn) oil and its fractions : Crude oil | 5% |
| 15152910 | Maize (Corn) oil & fractions – Edible grade | 5% |
| 15152990 | Maize (Corn) oil & fractions – Other | 5% |
| 15153010 | Castor oil (Edible grade) | 5% |
| 15153090 | Castor oil (Other) | 5% |
| 15154000 | Tung oil and its fractions | 5% |
| 15155010 | Seasame Oil And Fractions| Crude Oil | 5% |
| 15155091 | Sesame oil & fractions – Edible grade | 5% |
| 15155099 | Seasame oil and its fractions : Other : Other | 5% |
| 15156000 | Microbial fats & oils – Other | 5% |
| 15159010 | Chul Moogra/Mawra/Kokam/Tobacco Seed/Sal Oil | 5% |
| 15159020 | Other Fixed Vegetable Oils | 5% |
| 15159030 | Fixed Vegetable Oils: Cardamom, Capsicum, Turmeric & More | 5% |
| 15159040 | Mango Kernel, Mahua & Rice Bran Oil | 5% |
| 15159091 | Other | Other | Edible Grade | 5% |
| 15159099 | Other fixed vegetable or microbial fats and oils | Other | 5% |
| 15161000 | Animal Fats & Oils | 12% |
| 15162011 | Vegetable fats & oils – Cotton seed oil – Edible grade | 5% |
| 15162019 | Vegetable fats & oils – Cotton seed oil – Other | 5% |
| 15162021 | Groundnut Oil: Edible Grade Vegetable Fats and Oils | 5% |
| 15162029 | Vegetable fats & oils – Groundnut oil – Other | 5% |
| 15162031 | Hydrogenated Castor Oil (Opal-Wax): Edible Grade | 5% |
| 15162039 | Vegetable fats & oils – Hydrogenated castor oil (opal-wax) – Other | 5% |
| 15162091 | Edible vegetable fats | 5% |
| 15162099 | Vegetable fats & oils: Other | 5% |
| 15163000 | Microbial fats and oils and their fractions | 12% |
| 15171010 | Margarine (excluding liquid) – Animal origin | 18% |
| 15171021 | Margarine of Vegetable Origin: Edible Grade Excluding Liquid | 18% |
| 15171022 | Margarine (excluding liquid) – Vegetable origin – Linoxyn | 18% |
| 15171029 | Margarine (excluding liquid) – Vegetable origin – Other | 18% |
| 15179010 | Other | Sal Fat (Processed Or Refined) | 5% |
| 15179030 | Other | Imitation Lard Of Animal Origin | 12% |
| 15179040 | Imitation Lard| Vegetable Origin | 5% |
| 15179090 | Other | Other (Of Vegetable Origin) | 5% |
| 15180011 | Linseed Oil (Edible, Vegetable Origin) | 5% |
| 15180019 | Edible grade | 5% |
| 15180021 | Dehydrated castor oil edible | 5% |
| 15180029 | Edible grade | 5% |
| 15180031 | Edible veg fats & oils other | 5% |
| 15180039 | Modified veg fats/oils other | 5% |
| 15180040 | With millet content 15% or more by weight | 12% |
| 15211011 | Edible Carnauba Wax | 18% |
| 15211019 | Tulles And Other Net Fabrics | Of Cotton | 18% |
| 15211090 | Vegetable Waxes | Other | 18% |
| 15219010 | Other | Beewax Whether Or Not Coloured | 18% |
| 15219020 | Other : Shellac wax whether or not coloured | 18% |
| 15219090 | Vegetable Waxes and Similar Products | Other | 18% |
| 15220010 | Degras – Residues from Fatty Substances or Waxes | 18% |
| 15220020 | Degras – Soap Stocks | 18% |
| 15220090 | Degras – Other Residues from Fatty Substances or Waxes | 18% |
| 16010000 | Sausages & similar meat products | 12% |
| 17011200 | Raw sugar – Beet sugar | 5% |
| 17011310 | Cane Jaggery | 0% |
| 17011320 | Raw sugar – Khandsari sugar | 0% |
| 17011390 | Raw sugar – Cane sugar – Other | 5% |
| 17011410 | Cane Jaggery | 0% |
| 17011420 | Khandsari Sugar | 0% |
| 17011490 | Other Cane Sugar (Raw) | 5% |
| 17019100 | Refined sugar with added flavour/color | 12% |
| 17019910 | Other| Other| Sugar Cubes | 12% |
| 17019990 | Cane or Beet Sugar and Chemically Pure Sucrose | 12% |
| 17021110 | Lactose & lactose syrup – 99%+ lactose – Solid form | 18% |
| 17021190 | Lactose & lactose syrup – 99%+ lactose – Other | 18% |
| 17021910 | Lactose and lactose syrup: Other: In solid form | 18% |
| 17021990 | Lactose/Lactose Syrup| Other | 18% |
| 17022010 | Maple Sugar/Syrup| Solid Form | 18% |
| 17022090 | Maple Sugar And Maple Syrup| Other | 18% |
| 17023010 | Glucose/glucose syrup (<20% fructose) - Liquid | 18% |
| 17023020 | Glucose/glucose syrup (<20% fructose) - Solid | 18% |
| 17023031 | Glucose/glucose syrup (<20% fructose) - Dextrose - Solid | 18% |
| 17023039 | Glucose & glucose syrup (<20% fructose) - Dextrose | 18% |
| 17024010 | Glucose/glucose syrup (20-50% fructose) – Liquid | 18% |
| 17024020 | Glucose/glucose syrup (20-50% fructose) – Solid | 18% |
| 17024031 | Glucose/glucose syrup (20-50% fructose) – Dextrose – Solid | 18% |
| 17024039 | Glucose & glucose syrup (20%-50% fructose) – Dextrose | 18% |
| 17025000 | Chemically pure fructose | 18% |
| 17026010 | Fructose & fructose syrup (>50% fructose) – Solid | 18% |
| 17026090 | Fructose & fructose syrup (>50% fructose) – Other | 18% |
| 17029010 | Invert sugar/syrup (>50% fructose) – Palmyra sugar | 5% |
| 17029020 | Invert sugar/syrup (>50% fructose) – Chemically pure maltose | 18% |
| 17029030 | Artificial Honey | 18% |
| 17029040 | Invert sugar/syrup (>50% fructose) – Caramel | 18% |
| 17029050 | Insulin Syrup | 18% |
| 17029090 | Jaggery, Cane Sugar, and Non-Packaged Khandsari Sugar | 0% |
| 17031000 | Cane molasses | 28% |
| 17039010 | Other | Molasses, Edible | 28% |
| 17039090 | Other Non-Edible Molasses (Excl. Cane) | Other | 28% |
| 17041000 | Chewing Gum | 18% |
| 17049010 | Jelly Confectionary | 18% |
| 17049020 | Boiled sweets (filled/unfilled) | 12% |
| 17049030 | Toffees, caramels, & similar sweets | 18% |
| 17049090 | Other (White Chocolate) | 18% |
* GST rates may vary based on the latest GST notifications
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
-
Is there one common HSN code for all grocery items?
No, grocery is a commercial term. Each item like rice, oil or sugar has its own HSN code and GST rate.
-
How does GST affect the sale of grocery products?
Basic food items can be exempt or taxed at 5 percent. Processed and packaged items usually attract higher GST like 18 percent, which impacts the final selling price.
-
Are online grocery stores given a special HSN code?
No, online grocery stores use the same HSN codes as offline stores. Only service charges have separate SAC codes.
-
Does packaging change the HSN code for grocery?
Packaging usually does not change the HSN, but it can change the tax rate. Branded and retail packed foods often attract GST where loose unbranded items may be exempt.
-
How should small grocery shops manage HSN codes?
They should configure their billing software with correct HSN and GST rate for each main product group and regularly review any changes in GST rules.