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 purposes. With HSN Sub Chapter 2105, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ice cream.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 2105

GST Rate for Ice cream under HSN Code 2105. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

21

HSN Code

2105

HSN Description

Icecream and other edible ice, whether or not containing cocoa

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 2105

Following tariff HSN codes fall under Ice cream.

Tariff HSN

21050000

Description

ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA

India’s Trade Performance — HSN Sub-Chapter 2105 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹112 Cr

+32.48% vs FY 2023-24

0.0030% of India’s total exports

India’s Imports

FY 2024-25

₹62 Cr

+16.82% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

₹50 Cr

Trade Surplus

Surplus rank #435 of 1233 subchapters

% of Chapter 21

FY 2024-25

0.77%

Share of Chapter 21’s total exports in FY 2024-25

Import side: 3.15% of Chapter 21’s imports

Rank Within Chapter 21

FY 2024-25

#4 of 6

Position by export value among subchapters in Chapter 21

Import-side rank: #5 of 6

At a glance

13.74%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#813

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+32.48%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.77%

Contribution to Ch. 21

Share of Chapter 21 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 2105

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #832

Balance

+26.94

Exports

51.74 ₹ Cr

0.0023% share

— YoY

0.96% of Ch. 21

Imports

24.80 ₹ Cr

0.0007% share

— YoY

1.63% of Ch. 21

FY 2019-20 Exp. Rank #850

Balance

+4.92

Exports

48.33 ₹ Cr

0.0022% share

−6.59% YoY

0.82% of Ch. 21

Imports

43.41 ₹ Cr

0.0013% share

+75.04% YoY

3.06% of Ch. 21

FY 2020-21 Exp. Rank #836

Balance

+34.46

Exports

49.44 ₹ Cr

0.0023% share

+2.30% YoY

0.72% of Ch. 21

Imports

14.98 ₹ Cr

0.0005% share

−65.49% YoY

1.03% of Ch. 21

FY 2021-22 Exp. Rank #846

Balance

+26.53

Exports

63.58 ₹ Cr

0.0020% share

+28.60% YoY

0.77% of Ch. 21

Imports

37.05 ₹ Cr

0.0008% share

+147.33% YoY

1.97% of Ch. 21

FY 2022-23 Exp. Rank #839

Balance

+5.38

Exports

78.04 ₹ Cr

0.0022% share

+22.74% YoY

0.77% of Ch. 21

Imports

72.66 ₹ Cr

0.0013% share

+96.11% YoY

4.40% of Ch. 21

FY 2023-24 Exp. Rank #828

Balance

+31.28

Exports

84.55 ₹ Cr

0.0023% share

+8.34% YoY

0.69% of Ch. 21

Imports

53.27 ₹ Cr

0.0009% share

−26.69% YoY

3.43% of Ch. 21

FY 2024-25 Exp. Rank #813

Balance

+49.78

Exports

112.01 ₹ Cr

0.0030% share

+32.48% YoY

0.77% of Ch. 21

Imports

62.23 ₹ Cr

0.0010% share

+16.82% YoY

3.15% of Ch. 21

CAGR · 7-Year

Exports

13.74% /yr

Imports

16.57% /yr

Consistently Surplus
Chapter 21 total

reference, FY 2024-25

Export

₹14,506.54 Cr

Import

₹1,974.04 Cr

Trade Balance

+12,532.50

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 2105 Export-Import Analysis

Consistent Export Growth: 13.74% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 2105 have grown at a compound annual rate of 13.74% over 7 fiscal years, rising from ₹51.74 Crore in FY 2018-19 to ₹112.01 Crore in FY 2024-25.

HSN Sub-Chapter 2105 Ranked #813 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2105 ranks #813 out of 1233 subchapters by total export value. Within Chapter 21, it ranks #4 of 6. By trade surplus, it ranks #435 of 1233.

FY 2024-25 Was the Strongest Growth Year for HSN Sub-Chapter 2105 Exports

The strongest single-year export movement for HSN Sub-Chapter 2105 was recorded in FY 2024-25, when exports surged by 32.48% over the prior year.

India Maintains a Trade Surplus of ₹49.78 Crore in HSN Sub-Chapter 2105 Goods

In FY 2024-25, India's exports of ₹112.01 Cr exceeded imports of ₹62.23 Cr, resulting in a trade surplus of ₹49.78 Crore — ranking #435 of 1233 by surplus magnitude.

Import Growth of 16.57% CAGR Signals Rising Demand for Ice cream

India's imports under HSN Sub-Chapter 2105 have grown at 16.57% CAGR, reaching ₹62.23 Crore in FY 2024-25.

HSN Sub-Chapter 2105 Contributes 0.77% of Chapter 21 Exports — Ranked #4

Among the 6 subchapters under Chapter 21, HSN Sub-Chapter 2105 ranks #4 by export value — accounting for 0.77% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.15% share (rank #5).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2105 and GST compliance.

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.

Explore More HSN Codes from Chapter 21