What products are classified under HSN 21032000 ?
It includes Tomato Ketchup And Other Tomato Sauces
HSN Code 21032000 represents Tomato Ketchup And Other Tomato Sauces under GST classification. This code helps businesses identify Tomato Ketchup And Other Tomato Sauces correctly for billing, taxation, and trade. With HSN Code 21032000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tomato Ketchup And Other Tomato Sauces.
HSN Code 21032000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 21 | Miscellaneous edible preparations | 2103 | Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | Tomato ketchup and other tomato sauces | 6% | 6% | 12% | 0% |
Tomato Ketchup And Other Tomato Sauces does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Soya sauce | |
| Mustard flour and meal and prepared mustard | |
| Other: Curry paste | |
| Other:Chilli sauce | |
| Other:Majonnaise and salad dressings | |
| Other: Mixed, condiments and mixed seasoning | |
| Other:Other |
Soya sauce
Mustard flour and meal and prepared mustard
Other: Curry paste
Other:Chilli sauce
Other:Majonnaise and salad dressings
Other: Mixed, condiments and mixed seasoning
Other:Other
| Order Number | Description |
|---|---|
| Basanti Shial (Orissa High Court, Odisha) |
Basanti Shial (Orissa High Court, Odisha)
It includes Tomato Ketchup And Other Tomato Sauces
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tomato Ketchup And Other Tomato Sauces; Nil for exempt items if applicable).
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 21032000, Tomato Ketchup And Other Tomato Sauces attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.