---
title: "HSN Code for Ice cream and other edible ice | HSN 21050000 GST Rate"
description: "Find HSN and GST Rates for 21050000 related to Ice cream and other edible ice with BUSY Accounting - The reliable source for HSN and GST details in India."
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---

# HSN Code 21050000: Ice cream and other edible ice

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/)
- [Sub-chapter 2105: Ice cream](https://busy.in/hsn/sub-chapter-2105/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 21050000 ?

It includes Ice cream and other edible ice

### How much GST applies to 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.

### Does packaging or labelling change the GST for Ice cream and other edible ice?

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.

### How should mixed supplies be billed when Ice cream and other edible ice is sold with other items?

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).

### Any common misclassification issue with Ice cream and other edible ice?

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.

### Do e‑way bill and e‑invoice apply for Ice cream and other edible ice?

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.

### Can we claim ITC on inputs used to trade Ice cream and other edible ice?

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.

## India's trade performance: HSN Code 21050000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹112 Cr (+32.48% YoY) — 0.0030% of India's total exports
- Imports: ₹62 Cr (+16.82% YoY) — 0.0010% of India's total imports
- Trade balance: ₹50 Cr (Surplus); surplus rank #2166 of 12657 HSN codes
- Share of Sub-Chapter 2105: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 2105: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 13.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2516 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.48% in FY 2024-25
- Contribution to Sub-Ch. 2105: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 21050000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2105 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 51.74 | 0.0023% | — | 100.00% | 24.80 | 0.0007% | — | 100.00% | +26.94 | #2812 |
| FY 2019-20 | 48.33 | 0.0022% | −6.59% | 100.00% | 43.41 | 0.0013% | +75.04% | 100.00% | +4.92 | #2918 |
| FY 2020-21 | 49.44 | 0.0023% | +2.30% | 100.00% | 14.98 | 0.0005% | −65.49% | 100.00% | +34.46 | #2945 |
| FY 2021-22 | 63.58 | 0.0020% | +28.60% | 100.00% | 37.05 | 0.0008% | +147.33% | 100.00% | +26.53 | #3027 |
| FY 2022-23 | 78.04 | 0.0022% | +22.74% | 100.00% | 72.66 | 0.0013% | +96.11% | 100.00% | +5.38 | #2877 |
| FY 2023-24 | 84.55 | 0.0023% | +8.34% | 100.00% | 53.27 | 0.0009% | −26.69% | 100.00% | +31.28 | #2804 |
| FY 2024-25 | 112.01 | 0.0030% | +32.48% | 100.00% | 62.23 | 0.0010% | +16.82% | 100.00% | +49.78 | #2516 |

- CAGR (7-year): exports 13.74%/yr, imports 16.57%/yr (consistently Surplus)

## Key trade insights: HSN Code 21050000 export-import analysis

### Consistent export growth: 13.74% CAGR over 7 years

India's exports under HSN Code 21050000 have grown at a compound annual rate of 13.74% over 7 fiscal years, rising from ₹51.74 Crore in FY 2018-19 to ₹112.01 Crore in FY 2024-25.

### HSN Code 21050000 ranked #2516 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 21050000 ranks #2516 out of 12657 HSN codes by total export value. Within Sub-Chapter 2105, it ranks #1 of 1. By trade surplus, it ranks #2166 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 21050000 exports

The strongest single-year export movement for HSN Code 21050000 was recorded in FY 2024-25, when exports surged by 32.48% over the prior year.

### India maintains a trade surplus of ₹49.78 Crore in HSN Code 21050000 goods

In FY 2024-25, India's exports of ₹112.01 Cr exceeded imports of ₹62.23 Cr, resulting in a trade surplus of ₹49.78 Crore — ranking #2166 of 12657 by surplus magnitude.

### Import growth of 16.57% CAGR signals rising demand for Ice cream and other edible ice

India's imports under HSN Code 21050000 have grown at 16.57% CAGR, reaching ₹62.23 Crore in FY 2024-25.

### HSN Code 21050000 contributes 100.00% of Sub-Chapter 2105 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 2105, HSN Code 21050000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 2105

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 21050000: Ice cream and other edible ice (this hsn code) | ₹112 Cr |