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Free Tools/HSN Code Finder/Chapter 21/HSN 2106
HSN 21064-Digit Heading

HSN 2106: Food preparations not elsewhere specified or included – GST Rate

HSN 2106 covers food preparations not elsewhere specified or included. GST on HSN 2106 is 5%, 28% + compensation cess or 0% (Nil / exempt) depending on the conditions listed below (rates effective 22 September 2025). This heading has 15 tariff items, for example 2106 10 00, 2106 90 11 and 2106 90 19.

Chapter 21: Miscellaneous edible preparations

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.

GST Rates for Heading 2106

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Diabetic foods

Reference: Schedule I, S. No. 144 (Spec: 2106 90 91)
28% + compensation cessCGST 14% + SGST 14% / IGST 28% + CessApplies to some sub-codes

Pan masala

Reference: Schedule VII, S. No. 1 (Spec: 2106 90 20)
5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled

Reference: Schedule I, S. No. 143 (Spec: 2106 90)
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called

Reference: Schedule EXEMPT, S. No. 100 (Spec: 1905 or 2106)
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc

Reference: Schedule EXEMPT, S. No. 102 (Spec: 2106)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats

Reference: Schedule I, S. No. 142 (Spec: 2106)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Food preparations not elsewhere specified or included [other than pan masala]

Reference: Schedule I, S. No. 145 (Spec: 2106 (other than 21069020))

Sub-Headings & Tariff Items Under 2106

Showing 17 sub-classification codes with complete hierarchy descriptions.

2106106-Digit Sub-heading

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Protein Concentrates And Textured Protein Substances

210610008-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Protein Concentrates And Textured Protein Substances > Protein Concentrates And Textured Protein Substances

2106906-Digit Sub-heading

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other:

210690118-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Sharbat

210690198-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Other

210690208-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Pan Masala

210690308-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Betel Nut Product Known As "Supari"

210690408-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Sugar-Syrups Containing Added Flavouring Or Colouring Matter, Not Elsewhere Specified Or Included, Lactose Syrup, Glucose Syrup And Malto Dextrine Syrup

210690508-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Compound Preparations For Making Non-Alcoholic Beverages

210690518-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Compound preparations for making beverages :Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol.,determined at 20 degree centigrade

210690598-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Compound preparations for making beverages : Other

210690608-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Food Flavouring Material

210690708-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Churna For Pan

210690808-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Custard Powder

210690918-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Diabetic Foods

210690928-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Sterilized Or Pasteurized Millstone

210690998-Digit Tariff Item

Chain: Miscellaneous edible preparations > Food Preparations Not Elsewhere Specified Or Included > Other: > Other

Other Headings in Chapter 21

HSN 2101
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
HSN 2102
Yeasts (Active Or Inactive); Other Single Cell Micro-Organisms, Dead (But Not Including Vaccines Of Heading 3002); Prepared Baking Powders
HSN 2103
Sauces And Preparations Therefor, Mixed Condiments And Mixed Seasonings, Mustard Flour And Meal And Prepared Mustard
HSN 2104
Soups And Broths And Preparations Therefor; Homogenised Composite Food Preparations
HSN 2105
Icecream And Other Edible Ice, Whether Or Not Containing Cocoa
HSN 2109
Other, including edible flours and meals of meat or meat offal
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