What products are classified under HSN 21050000 ?
It includes Ice cream and other edible ice
HSN Code 21050000 represents Ice cream and other edible ice under GST classification. This code helps businesses identify Ice cream and other edible ice correctly for billing, taxation, and trade. With HSN Code 21050000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ice cream and other edible ice.
HSN Code 21050000 relates to the following description:
Ice cream and other edible ice does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Ice cream and other edible ice
Under HSN 21050000, Ice cream and other edible ice attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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 Ice cream and other edible ice; 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.
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.
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.
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.