What products are classified under HSN 33021090 ?
It includes Food/drink industry use
HSN Code 33021090 represents Food/drink industry use under GST classification. This code helps businesses identify Food/drink industry use correctly for billing, taxation, and trade. With HSN Code 33021090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Food/drink industry use.
HSN Code 33021090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 33 | Essential oils and resinoids, perfumery, cosmetic or toilet preparations | 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages | Of a kind used in the food or drink industries : Other | 9% | 9% | 18% | 0% |
Description of goods
Of a kind used in the food or drink industries : Other
Chapter
33 – Essential oils and resinoids, perfumery, cosmetic or toilet preparations
Sub Chapter
3302 – Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
Food/drink industry use does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of a kind used in the food or drink industries : Synthetic flavouring essences | |
| Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic perfumery compounds | |
| Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic essential oil | |
| Other : Mixtures of aromatic chemicals and essential oils as perfume base : Other | |
| Other : Aleuritic acid | |
| Other : Other |
Of a kind used in the food or drink industries : Synthetic flavouring essences
Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic perfumery compounds
Other : Mixtures of aromatic chemicals and essential oils as perfume base : Synthetic essential oil
Other : Mixtures of aromatic chemicals and essential oils as perfume base : Other
Other : Aleuritic acid
Other : Other
It includes Food/drink industry use
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 33021090, Food/drink industry use attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Food/drink industry use; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
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.