What is the HSN Code for Namkeen?
Namkeen refers to a wide variety of Indian savoury snacks such as bhujia, mixture, chiwda and similar products. These items are usually prepared from besan, pulses, rice, wheat or other cereals and then fried and seasoned with salt and spices. Under GST, most namkeen products are classified under prepared foods and snack items in the chapter dealing with edible preparations.
The detailed HSN code may differ based on whether the product is extruded, whether it is in the form of pellets or fully ready to eat snacks, and whether it is branded and packed. Correct classification is important because GST rates for packaged snacks, ready to eat foods and loose items have often been different in earlier tax regimes.
Classification of Different Types of Savory Snacks
Traditional namkeen mixtures, bhujia, sev and similar fried snacks are commonly grouped under the heading for other food preparations not elsewhere specified. Within this, specific sub headings cover namkeen, savoury snack mix and similar items sold in packets. For certain cereal based puffed and roasted snacks, headings related to prepared foods of cereals may also be relevant.
Street vendors and small shops selling loose namkeen often source products from manufacturers in bulk packs and then sell them without their own brand. For GST classification, the primary reference point is the HSN code used by the manufacturer plus any special rules regarding branded and unbranded packs that may be notified from time to time.
Here are some commonly used HSN codes and GST rates for this category:
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 2106 | Packaged namkeen and bhujia | Ready to eat savoury snacks such as bhujia, mixture and chiwda sold in branded packs | Packaged namkeen | 5% |
| 2106 | Extruded savoury snacks | Extruded and coated savoury snack products made from cereals or pulses | Snack pellets and extruded snacks | 18% |
| 1904 | Cereal based puffed snacks | Prepared foods from cereals like puffed rice mixtures used as namkeen | Cereal snack products | 5% |
The rate on savoury snacks depends on product composition, packing and any specific notification. Manufacturers and traders should always cross check the latest clarification for their exact recipe and packing style.
GST and Its Impact on Indian Namkeen
GST has brought most packaged namkeen products into the standard tax network. While this has increased the documented cost for consumers, it has also made input tax credit available on raw materials like besan, oil, packaging material and spices. For organised manufacturers this makes the supply chain more transparent and tax efficient.
For small units and local snack makers, registration requirements depend on turnover. Those who are not required to register will not charge GST separately but they also cannot claim input tax credit. Their cost structure therefore differs from that of registered manufacturers. Correct HSN classification and awareness of rate structure helps such businesses plan their pricing.
How to Classify Packaged Snacks Namkeen under HSN?
When deciding the HSN code for a new namkeen product, you should first see whether it matches the description of namkeen and similar edible preparations in the tariff. The ingredient list, process of manufacture, form of the product and how it is consumed all play a role in deciding the proper classification.
If the product is unique or uses modern ingredients such as baked or air fried bases, you may need to examine rulings and clarifications issued for similar goods. In case of doubt, many manufacturers choose to seek professional advice so that there are no surprises during GST audit or rate verification.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for namkeen?
Most Indian namkeen snacks like bhujia, sev, mixture and chiwda are generally classified under HSN 2106 as other edible preparations not elsewhere specified. Certain cereal based puffed snacks and mixtures can also fall under HSN 1904 where they match the description of prepared foods of cereals. The exact code depends on the recipe and how the product is presented.
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How are savory snacks categorized under HSN?
Savory snacks are first grouped by how they are made and what they contain. Traditional namkeen items such as sev, bhujia and mixtures are usually brought under HSN 2106 for other food preparations. Cereal based puffed and roasted snacks may fall under HSN 1904 for prepared foods of cereals. Within these headings, specific sub headings cover ready to eat namkeen and extruded snack products sold in packets.
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Does the packaging of namkeen affect its HSN classification?
The basic HSN heading is decided mainly by the nature of the product, but packaging can influence the GST rate. Branded and properly packed namkeen has often attracted a specific GST rate, while loose or unbranded goods have sometimes been treated differently in earlier notifications. For small sellers buying in bulk and selling loose, the manufacturers HSN code and the rules on branded or unbranded packs should be checked before deciding the tax treatment.
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What is the impact of GST on namkeen products?
Under GST, most packaged namkeen is fully brought into the tax system. This can increase the visible tax component in the retail price, but registered manufacturers can claim input tax credit on raw materials like besan, oil, spices and packaging. For them GST mainly becomes a pass through tax. Small units that are below the registration limit or under composition cannot claim credit, so GST on their inputs becomes part of their cost and affects their pricing decisions.
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How does Indian namkeen differ in classification from other snacks?
Indian namkeen is typically a fried, spiced mixture made from besan, pulses or cereals and is classified under headings that specifically mention such savoury preparations, mainly HSN 2106 and sometimes 1904. Other snack foods like biscuits, chocolates or bakery items fall under completely different chapters. Even within snacks, potato chips, biscuits and confectionery have their own HSN codes, while namkeen and savoury mixtures are kept together under the edible preparations headings used for Indian style snacks.