Chapter 16: GST Rates and HSN codes for Preserved/Prepared Food Items

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Preserved/Prepared Food Items are mentioned in chapter 16.

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The table given below comprises of the GST rates and HSN codes for Preserved/Prepared Food Items.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

12

28/06/2017

 
 

Related Export / Import HSN Code

16010000

1602

Other prepared or preserved meat, meat offal or blood

12

28/06/2017

 
 

Related Export / Import HSN Code

16021000, 16022000, 16023100, 16023200, 16023900, 16024100, 16024200, 16024900, 16025000, 16029000

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

12

28/06/2017

 
 

Related Export / Import HSN Code

16030010, 16030020, 16030090

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

12

28/06/2017

 
 

Related Export / Import HSN Code

16041100, 16041210, 16041290, 16041310, 16041320, 16041410, 16041490, 16041500, 16041600, 16041700, 16041900, 16042000, 16043100, 16043200

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

12

28/06/2017

 
 

Related Export / Import HSN Code

16051000, 16052100, 16052900, 16053000, 16054000, 16055100, 16055200, 16055300, 16055400, 16055500, 16055600, 16055700, 16055800, 16055900, 16056100, 16056200, 16056300, 16056900

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Is there GST on fruit juice?

Non-alcoholic toddy and neera get exempt from GST. On the other hand, 12% of GST applies to the following types of drinks: Soya milk drinks. Fruit pulp or fruit juice based drinks.

Is GST applicable on fruits and vegetables?

Fresh and/ or chilled fruits and vegetables have been made exempted from tax under GST which is in line with the existing different VAT laws under different states. Hence, fresh unprocessed goods purchased directly from agriculturist or dealer or retailer will be exempt.

Who needs a HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

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