What products are classified under HSN 2106
It includes Unspecified food preparations
- Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes
- Chapter 21 – Miscellaneous edible preparations
- Sub Chapter 2106 – Food preparations not elsewhere specified or included
- New GST Rate for HSN Code 2106
- Tariff HSN Codes under Sub Chapter 2106
- FAQs for Sub Chapter 2106
- Case Laws under Sub Chapter 2106
- Important Disclaimer
2106 HSN Code: Unspecified food preparations
HSN Sub Chapter 2106 represents Unspecified food preparations under GST classification. This code helps businesses identify Unspecified food preparations correctly for billing, taxation, and trade. With HSN Sub Chapter 2106, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unspecified food preparations.
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New GST Rate for HSN Code 2106
GST Rate for Unspecified food preparations under HSN Code 2106. 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 | 2106 | Food preparations not elsewhere specified or included | 5% | 5% |
Chapter: 21
Description: Food preparations not elsewhere specified or included
New GST Rate: 5%
Old GST Rate: 5%
Tariff HSN Codes under HSN Sub Chapter 2106
Following Tariff HSN code falls under Unspecified food preparations:
| Tariff HSN | Description |
|---|---|
| Protein concentrates and textured protein substances | |
| Other:Soft drink concentrates :Sharbat | |
| Other:Soft drink concentrates :other | |
| Other:Pan masala | |
| Other: Betel nut product known as “Supari” | |
| Other: Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup | |
| Other: Compound preparations for making non-alcoholic beverages | |
| Other: Food flavouring material | |
| Other: Churna for pan | |
| Other: Custard powder | |
| Other: Other : Diabetic foods | |
| Other: Other : Sterilized or pasteurized millstone | |
| Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters | |
| Other: Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form ( other than those pre-packaged and labelled ) | |
| Other: Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form ( other than roasted gram ) ( pre-packaged and labelled ) | |
| Other : Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | |
| Other:Other [other than roasted gram, sweetmeats, batters including idli/dosa batter,namkeens, bhujia, mixture, chabena and similar edible preparationsin ready for consumption form, khakhra, chutney powder, diabeticfoods]] | |
| Other: Other : Other (Sweetmeats) |
Protein concentrates and textured protein substances
Other:Soft drink concentrates :Sharbat
Other:Soft drink concentrates :other
Other:Pan masala
Other: Betel nut product known as “Supari”
Other: Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup
Other: Compound preparations for making non-alcoholic beverages
Other: Food flavouring material
Other: Churna for pan
Other: Custard powder
Other: Other : Diabetic foods
Other: Other : Sterilized or pasteurized millstone
Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
Other: Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form ( other than those pre-packaged and labelled )
Other: Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form ( other than roasted gram ) ( pre-packaged and labelled )
Other : Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc
Other:Other [other than roasted gram, sweetmeats, batters including idli/dosa batter,namkeens, bhujia, mixture, chabena and similar edible preparationsin ready for consumption form, khakhra, chutney powder, diabeticfoods]]
Other: Other : Other (Sweetmeats)
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Case Laws Related to Sub Chapter 2106
| Order Number | Description |
|---|---|
| Podaran Foods India Private Limited (Kerala High Court, Kerala) | |
| Tulsiram Food Products (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| J.K. Food Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Jayant Snacks And Beverages Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Glow Worm Chips (Abdul Aziz) (AAR (Authority For Advance Ruling), Kerala) | |
| M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Jayant Food Products (AAR (Authority For Advance Ruling), Gujarat) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| M/S Strides Emerging Markets Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Anand Products (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Ramu Chettiar Srinivasan, (Proprietor: M/S. Sri Adhi Trading Company) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Switz Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. Gourmet Popcornica Llp (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Alisha Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| C.P.R. Mill (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| Eskag Pharma Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Modern Food Enterprises Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Dlecta Foods Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Aswani Chips And Bakers (Mohanan) (AAR (Authority For Advance Ruling), Kerala) | |
| Ambika Food Industries Pvt. Ltd. (Telangana High Court, Telangana) | |
| J.K. Snacks Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Banana Chips & Halwa Merchant (AAR (Authority For Advance Ruling), Kerala) | |
| Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| J.K. Papad Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Strides Emerging Markets Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Director General Of Anti-profiteering (Naa (National Anti Profiteering Authority), ) | |
| Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala) | |
| S.D. Chips (K Pazhanan) (AAR (Authority For Advance Ruling), Kerala) | |
| Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), ) | |
| Kerala State Screening Committee On Anti-profiteering And Others (Naa (National Anti Profiteering Authority), ) | |
| Chinnakani Arumuga Selvaraja, Proprietor, M/S. Sri Venkateshwara Traders (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Windlas Biotec Ltd (AAAR (Appellate Authority For Advance Ruling), Uttarakhand) | |
| Sonal Product (AAR (Authority For Advance Ruling), Gujarat) | |
| Eskag Pharma Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Atul Kumar Rajpal (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Windlass Biotech Limited (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh) | |
| V.L. Traders (Vipulbhai Laljibhai Dobariya) (AAR (Authority For Advance Ruling), Gujarat) | |
| J.K. Food Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Aswath Manoharan (AAR (Authority For Advance Ruling), Kerala) | |
| Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala) | |
| Jabsons Foods Private Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Jayant Snacks And Beverages Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| J.K. Papad Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Jayant Food Products (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Sats Food Solutions India Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| J.K. Snacks Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Sri Malai Mahadeshwara Swamy Kshethra Development (AAR (Authority For Advance Ruling), Karnataka) | |
| N.V. Chips (N.M. Thualseedharan) (AAR (Authority For Advance Ruling), Kerala) | |
| Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Shree Swaminarayan Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Jeyyam Global Foods (P) Ltd. (Madras High Court, Tamil Nadu) | |
| M/S. Newtramax Healthcare (AAR (Authority For Advance Ruling), Himachal Pradesh) | |
| S.A. Safiullah & Company (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Smt. Mandalika Sakunthala (Naa (National Anti Profiteering Authority), ) | |
| Savencia Fromage And Dairy India Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Swaminarayan Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| M/S. Id Fresh Food (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S Jay Khodiyar Agency (AAR (Authority For Advance Ruling), Gujarat) | |
| Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Switz Foods Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Prajapati Keval Dineshbhai (AAR (Authority For Advance Ruling), Gujarat) | |
| Rajesh Kiran (Gujarat High Court, Gujarat) | |
| Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Vadilal Industries Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| N.V.K. MOHAMMED SULTHAN RAWTHER AND SONS AND WILLSON (Kerala High Court, Kerala) |
Podaran Foods India Private Limited (Kerala High Court, Kerala)
Tulsiram Food Products (AAR (Authority For Advance Ruling), Uttar Pradesh)
J.K. Food Industries (AAR (Authority For Advance Ruling), Gujarat)
Jayant Snacks And Beverages Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Glow Worm Chips (Abdul Aziz) (AAR (Authority For Advance Ruling), Kerala)
M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Jayant Food Products (AAR (Authority For Advance Ruling), Gujarat)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
M/S Strides Emerging Markets Limited (AAR (Authority For Advance Ruling), Karnataka)
Anand Products (AAR (Authority For Advance Ruling), Madhya Pradesh)
Ramu Chettiar Srinivasan, (Proprietor: M/S. Sri Adhi Trading Company) (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Switz Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
M/S. Gourmet Popcornica Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
Alisha Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
C.P.R. Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Eskag Pharma Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh)
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Modern Food Enterprises Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Dlecta Foods Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Aswani Chips And Bakers (Mohanan) (AAR (Authority For Advance Ruling), Kerala)
Ambika Food Industries Pvt. Ltd. (Telangana High Court, Telangana)
J.K. Snacks Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Banana Chips & Halwa Merchant (AAR (Authority For Advance Ruling), Kerala)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
J.K. Papad Industries (AAR (Authority For Advance Ruling), Gujarat)
M/S. Strides Emerging Markets Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Director General Of Anti-profiteering (Naa (National Anti Profiteering Authority), )
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala)
S.D. Chips (K Pazhanan) (AAR (Authority For Advance Ruling), Kerala)
Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
Kerala State Screening Committee On Anti-profiteering And Others (Naa (National Anti Profiteering Authority), )
Chinnakani Arumuga Selvaraja, Proprietor, M/S. Sri Venkateshwara Traders (AAR (Authority For Advance Ruling), Tamil Nadu)
Windlas Biotec Ltd (AAAR (Appellate Authority For Advance Ruling), Uttarakhand)
Sonal Product (AAR (Authority For Advance Ruling), Gujarat)
Eskag Pharma Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Atul Kumar Rajpal (AAR (Authority For Advance Ruling), Uttar Pradesh)
Windlass Biotech Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
V.L. Traders (Vipulbhai Laljibhai Dobariya) (AAR (Authority For Advance Ruling), Gujarat)
J.K. Food Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Aswath Manoharan (AAR (Authority For Advance Ruling), Kerala)
Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)
Jabsons Foods Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Jayant Snacks And Beverages Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
J.K. Papad Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Jayant Food Products (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Sats Food Solutions India Private Limited (AAR (Authority For Advance Ruling), Karnataka)
J.K. Snacks Industries (AAR (Authority For Advance Ruling), Gujarat)
Sri Malai Mahadeshwara Swamy Kshethra Development (AAR (Authority For Advance Ruling), Karnataka)
N.V. Chips (N.M. Thualseedharan) (AAR (Authority For Advance Ruling), Kerala)
Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Shree Swaminarayan Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Jeyyam Global Foods (P) Ltd. (Madras High Court, Tamil Nadu)
M/S. Newtramax Healthcare (AAR (Authority For Advance Ruling), Himachal Pradesh)
S.A. Safiullah & Company (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Smt. Mandalika Sakunthala (Naa (National Anti Profiteering Authority), )
Savencia Fromage And Dairy India Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Swaminarayan Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
M/S. Id Fresh Food (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
M/S Jay Khodiyar Agency (AAR (Authority For Advance Ruling), Gujarat)
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Switz Foods Private Limited (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Prajapati Keval Dineshbhai (AAR (Authority For Advance Ruling), Gujarat)
Rajesh Kiran (Gujarat High Court, Gujarat)
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
Vadilal Industries Ltd. (AAR (Authority For Advance Ruling), Gujarat)
N.V.K. MOHAMMED SULTHAN RAWTHER AND SONS AND WILLSON (Kerala High Court, Kerala)
FAQs for Sub Chapter 2106
How are warranty replacements of Unspecified food preparations handled?
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
If I repair and return Unspecified food preparations, how should I charge GST?
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
What should my invoice and records include for Unspecified food preparations?
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Do spares or accessories of Unspecified food preparations 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.
Any import/export nuance for Unspecified food preparations?
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.
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 expand_more
Sub Chapters:
HSN Codes:
HSN Code 21011110
|
HSN Code 21011120
|
HSN Code 21011130
|
HSN Code 21011190
|
HSN Code 21011200
|
HSN Code 21012010
|
HSN Code 21012020
|
HSN Code 21012030
|
HSN Code 21012090
|
HSN Code 21013010
|
HSN Code 21013020
|
HSN Code 21013090
|
HSN Code 21021010
|
HSN Code 21021020
|
HSN Code 21021090
|
HSN Code 21022000
|
HSN Code 21023000
|
HSN Code 21031000
|
HSN Code 21032000
|
HSN Code 21033000
|
HSN Code 21039010
|
HSN Code 21039020
|
HSN Code 21039030
|
HSN Code 21039040
|
HSN Code 21039090
|
HSN Code 21041010
|
HSN Code 21041090
|
HSN Code 21042000
|
HSN Code 21050000
|
HSN Code 21061000
|
HSN Code 21069011
|
HSN Code 21069019
|
HSN Code 21069020
|
HSN Code 21069030
|
HSN Code 21069040
|
HSN Code 21069050
|
HSN Code 21069060
|
HSN Code 21069070
|
HSN Code 21069080
|
HSN Code 21069091
|
HSN Code 21069092
|
HSN Code 21069099
State Code List: