Chapter 217 Tariff Headings
HSN Codes Chapter 21: Miscellaneous edible preparations
Chapter 21 of the GST HSN tariff classifies miscellaneous edible preparations. This chapter contains 7 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 21
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Extracts, Essences And Concentrates, Of Coffee, Tea Or Mate And Preparations With A Basis Of These Products Or With A Basis Of Coffee, Tea Or Mate; Roasted Chicory And Other Roasted Coffee Substitutes, And Extracts, Essences And Concentrates Thereof
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
Yeasts (Active Or Inactive); Other Single Cell Micro-Organisms, Dead (But Not Including Vaccines Of Heading 3002); Prepared Baking Powders
GST Rate:
5%
Sauces And Preparations Therefor, Mixed Condiments And Mixed Seasonings, Mustard Flour And Meal And Prepared Mustard
GST Rate:
5%
Soups And Broths And Preparations Therefor; Homogenised Composite Food Preparations
GST Rate:
5%
Icecream And Other Edible Ice, Whether Or Not Containing Cocoa
GST Rate:
5%Applies to some sub-codes
Food Preparations Not Elsewhere Specified Or Included
GST Rate:
5%Applies to some sub-codes
28% + compensation cessApplies to some sub-codes
5%Applies to some sub-codes
0% (Nil / exempt)
0% (Nil / exempt)
5%
5%
Other, including edible flours and meals of meat or meat offal
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |