---
title: "2106 HSN Code | HSN Code for Unspecified food preparations in India"
description: "Know more about 2106 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2106 covering Unspecified food preparations."
canonical: "https://busy.in/hsn/sub-chapter-2106/"
---

# HSN Sub-chapter 2106: Unspecified food preparations

Food preparations not elsewhere specified or included

Part of [Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 21061000 | [Protein Concentrates & Textured Proteins](https://busy.in/hsn/hsn-21061000/) |
| 21069011 | [Other\|Soft Drink Concentrates \|Sharbat](https://busy.in/hsn/hsn-21069011/) |
| 21069019 | [Other\|Soft Drink Concentrates \|Other](https://busy.in/hsn/hsn-21069019/) |
| 21069020 | [Pan Masala](https://busy.in/hsn/hsn-21069020/) |
| 21069030 | [Betel Nut Products (Supari)](https://busy.in/hsn/hsn-21069030/) |
| 21069040 | [Flavored/Colored Sugar Syrups](https://busy.in/hsn/hsn-21069040/) |
| 21069050 | [Compounds for non-alcoholic beverages](https://busy.in/hsn/hsn-21069050/) |
| 21069060 | [Other\| Food Flavouring Material](https://busy.in/hsn/hsn-21069060/) |
| 21069070 | [Other\| Churna For Pan](https://busy.in/hsn/hsn-21069070/) |
| 21069080 | [Custard Powder](https://busy.in/hsn/hsn-21069080/) |
| 21069091 | [Other\| Other \| Diabetic Foods](https://busy.in/hsn/hsn-21069091/) |
| 21069092 | [Pasteurized millstone](https://busy.in/hsn/hsn-21069092/) |
| 21069099 | [Textured Vegetable Proteins (Soya Bari)](https://busy.in/hsn/hsn-21069099/) |

## Frequently asked questions

### What products are classified under HSN 2106

It includes Unspecified food preparations

### 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.

## India's trade performance: HSN Sub-Chapter 2106 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹7,155 Cr (+15.72% YoY) — 0.1932% of India's total exports
- Imports: ₹921 Cr (+27.45% YoY) — 0.0151% of India's total imports
- Trade balance: ₹6,234 Cr (Surplus); surplus rank #57 of 1233 sub-chapters
- Share of Chapter 21: 49.32% of its exports; import side 46.63%
- Rank within Chapter 21: #1 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: 20.91% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #96 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +31.38% in FY 2020-21
- Contribution to Ch. 21: 49.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2106

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

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 21 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 21 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2,289.82 | 0.0998% | — | 42.51% | 1,093.62 | 0.0305% | — | 71.78% | +1,196.20 | #170 |
| FY 2019-20 | 2,837.58 | 0.1285% | +23.92% | 47.97% | 953.85 | 0.0284% | −12.78% | 67.18% | +1,883.73 | #142 |
| FY 2020-21 | 3,728.09 | 0.1733% | +31.38% | 53.99% | 899.77 | 0.0309% | −5.67% | 62.01% | +2,828.32 | #121 |
| FY 2021-22 | 4,449.80 | 0.1418% | +19.36% | 53.80% | 1,296.24 | 0.0284% | +44.06% | 68.82% | +3,153.56 | #134 |
| FY 2022-23 | 5,027.26 | 0.1388% | +12.98% | 49.62% | 946.74 | 0.0165% | −26.96% | 57.28% | +4,080.52 | #126 |
| FY 2023-24 | 6,182.94 | 0.1709% | +22.99% | 50.82% | 722.29 | 0.0129% | −23.71% | 46.44% | +5,460.65 | #107 |
| FY 2024-25 | 7,154.79 | 0.1932% | +15.72% | 49.32% | 920.57 | 0.0151% | +27.45% | 46.63% | +6,234.22 | #96 |

- CAGR (7-year): exports 20.91%/yr, imports -2.83%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2106 export-import analysis

### Consistent export growth: 20.91% CAGR over 7 years

India's exports under HSN Sub-Chapter 2106 have grown at a compound annual rate of 20.91% over 7 fiscal years, rising from ₹2,289.82 Crore in FY 2018-19 to ₹7,154.79 Crore in FY 2024-25.

### HSN Sub-Chapter 2106 ranked #96 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2106 ranks #96 out of 1233 sub-chapters by total export value. Within Chapter 21, it ranks #1 of 6. By trade surplus, it ranks #57 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2106 exports

The strongest single-year export movement for HSN Sub-Chapter 2106 was recorded in FY 2020-21, when exports surged by 31.38% over the prior year.

### India maintains a trade surplus of ₹6,234.22 Crore in HSN Sub-Chapter 2106 goods

In FY 2024-25, India's exports of ₹7,154.79 Cr exceeded imports of ₹920.57 Cr, resulting in a trade surplus of ₹6,234.22 Crore — ranking #57 of 1233 by surplus magnitude.

### Import growth of -2.83% CAGR signals stable import dependency for Unspecified food preparations

India's imports under HSN Sub-Chapter 2106 have grown at -2.83% CAGR, reaching ₹920.57 Crore in FY 2024-25.

### HSN Sub-Chapter 2106 contributes 49.32% of Chapter 21 exports — ranked #1

Among the 6 sub-chapters under Chapter 21, HSN Sub-Chapter 2106 ranks #1 by export value — accounting for 49.32% of the chapter's total exports in FY 2024-25. On the import side, it holds 46.63% share (rank #1).

## Related Sub-Chapters in Chapter 21

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 2106: Unspecified food preparations (this hsn sub-chapter) | ₹7,155 Cr |
| #2 | [HSN Sub-Chapter 2101: Coffee and tea extracts](https://busy.in/hsn/sub-chapter-2101/) | ₹5,940 Cr |
| #3 | [HSN Sub-Chapter 2103: Sauces & seasonings](https://busy.in/hsn/sub-chapter-2103/) | ₹1,186 Cr |
| #4 | [HSN Sub-Chapter 2105: Ice cream](https://busy.in/hsn/sub-chapter-2105/) | ₹112 Cr |
| #5 | [HSN Sub-Chapter 2104: Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) | ₹63 Cr |
| #6 | [HSN Sub-Chapter 2102: Yeasts & Micro-organisms](https://busy.in/hsn/sub-chapter-2102/) | ₹50 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2101 | [Coffee and tea extracts](https://busy.in/hsn/sub-chapter-2101/) |
| 2102 | [Yeasts & Micro-organisms](https://busy.in/hsn/sub-chapter-2102/) |
| 2103 | [Sauces & seasonings](https://busy.in/hsn/sub-chapter-2103/) |
| 2104 | [Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) |
| 2105 | [Ice cream](https://busy.in/hsn/sub-chapter-2105/) |