What products are classified under HSN 2102
It includes Yeasts & Micro-organisms
HSN Sub Chapter 2102 represents Yeasts & Micro-organisms under GST classification. This code helps businesses identify Yeasts & Micro-organisms correctly for billing, taxation, and trade. With HSN Sub Chapter 2102, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Yeasts & Micro-organisms.
GST Rate for Yeasts & Micro-organisms under HSN Code 2102. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 21 | 2102 | Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 5% | 12% |
Chapter: 21
Description: Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
Following Tariff HSN code falls under Yeasts & Micro-organisms:
| Tariff HSN | Description |
|---|---|
| Active yeasts : Culture yeast | |
| Active yeasts : Baker’s yeast | |
| Active yeasts : Other | |
| Inactive yeasts, other single-cell micro-organisms, dead | |
| Prepared baking powders |
Active yeasts : Culture yeast
Active yeasts : Baker’s yeast
Active yeasts : Other
Inactive yeasts, other single-cell micro-organisms, dead
Prepared baking powders
It includes Yeasts & Micro-organisms
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Yeasts & Micro-organisms are forward charge. Check the current notifications for any special cases before deciding.
If your outward supply of Yeasts & Micro-organisms is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Yeasts & Micro-organisms is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
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.