2105 HSN Code: Ice cream

HSN Sub Chapter 2105 represents Ice cream under GST classification. This code helps businesses identify Ice cream correctly for billing, taxation, and trade. With HSN Sub Chapter 2105, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ice cream.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
21	2105	Icecream and other edible ice, whether or not containing cocoa	5%	5%

HSN Code 2105

Chapter: 21

Description: Icecream and other edible ice, whether or not containing cocoa

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
21050000	ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA

HSN Code 21050000

ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
MAH/AAAR/SS-RJ/05/2019-20	Arihant Enterprises (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
GST-ARA-126/2018-19/B-29	Arihant Enterprises (AAR (Authority For Advance Ruling), Maharashtra)
Order No. AAR/18/2021	K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
ORDER No. AAR/14/2021	Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. MAH/AAAR/SS-RJ/05/2019-20

Arihant Enterprises (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-126/2018-19/B-29

Arihant Enterprises (AAR (Authority For Advance Ruling), Maharashtra)

Order No. Order No. AAR/18/2021

K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. ORDER No. AAR/14/2021

Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)

What products are classified under HSN 2105

It includes Ice cream

How should I document Ice cream sent for job work?

Use a delivery challan for sending Ice cream to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can I claim ITC on inputs and services used for Ice cream?

If your outward supply of Ice cream 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.

Any import/export nuance for Ice cream?

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.

Do spares or accessories of Ice cream follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Can reverse charge ever apply to transactions involving Ice cream?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Ice cream are forward charge. Check the current notifications for any special cases before deciding.

What are the e‑way bill and e‑invoice points while moving Ice cream?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Important Disclaimer

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.

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