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.
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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.
Namkeen HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 4 |
| Section Title | Guide to HSN Section 04 |
| Section Description | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
| Chapter | |
|---|---|
| Chapter No | 19 |
| Chapter Title | Preparations of Cereals, Flour, Starch or Milk; Pastry |
| Chapter Description | Preparations of cereals, flour, starch or milk; pastrycooks’ products |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 19051000 | Crispbread | 18% |
| 19052000 | Gingerbread | 18% |
| 19053100 | Sweet biscuits | 18% |
| 19053211 | Chocolate Coated Communion Wafers | 18% |
| 19053219 | Other Communion Wafers | 18% |
| 19053290 | Waffles and wafers: Other | 18% |
| 19054000 | Rusks/Toasted Bread/Khakhra/Chapati | 5% |
| 19059010 | Other | Pastries And Cakes | 18% |
| 19059020 | Biscuits (Other) | 18% |
| 19059030 | Savoury/salted extruded products | 18% |
| 19059040 | Papad | 0% |
| 19059090 | Bread, Pastry, Biscuits & Bakers’ Wares | 18% |
| 21061000 | Protein Concentrates & Textured Proteins | 18% |
| 21069011 | Other|Soft Drink Concentrates |Sharbat | 18% |
| 21069019 | Other|Soft Drink Concentrates |Other | 18% |
| 21069020 | Pan Masala | 28% |
| 21069030 | Betel Nut Products (Supari) | 18% |
| 21069040 | Flavored/Colored Sugar Syrups | 18% |
| 21069050 | Compounds for non-alcoholic beverages | 18% |
| 21069060 | Other| Food Flavouring Material | 18% |
| 21069070 | Other| Churna For Pan | 18% |
| 21069080 | Custard Powder | 18% |
| 21069091 | Other| Other | Diabetic Foods | 12% |
| 21069092 | Pasteurized millstone | 18% |
| 21069099 | Textured Vegetable Proteins (Soya Bari) | 12% |
* GST rates may vary based on the latest GST notifications
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.