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 Tea & Coffee Extract & Essence are mentioned in chapter 21.
The table given below comprises of the GST rates and HSN codes for Tea & Coffee Extract & Essence.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
Related Export / Import HSN Code |
|
2102 |
Yeasts ( deleted w.e.f : 14/11/2017 and prepared baking powders ) ( inserted w.e.f 14/11/2017 : active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders |
12 |
28/06/2017 |
21021010, 21021020, 21021090, 21022000, 21023000 |
|
|
2103 |
All goods , including Sauces and preparations therefor, (inserted w.e.f 14/11/2017 : mustard flour and meal and prepared mustard) |
12 |
28/06/2017 |
21031000, 21032000, 21033000, 21039020, 21039090 |
|
|
2104 |
Soups and broths and preparations therefor; homogenized composite food preparations |
18 |
28/06/2017 |
21041010, 21041090, 21042000 |
|
|
2106 |
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. |
NIL |
28/06/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
2106 |
Roasted Gram, (inserted w.e.f 14/11/2017 : idli/dosa batter, chutney powder) |
5 |
22/09/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
2106 |
khakhra, plain chapatti or roti |
5 |
13/10/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
2106 |
Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi and batters, (including idli / dosa batter deleted w.e.f 14/11/2017) |
12 |
28/06/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
2106 |
All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as ‘Supari’, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, (Diabetic foods deleted w.e.f 10/11/2017), Custard powder; [other than batters including idli/dosa batter, Namkeens bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra] |
18 |
28/06/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
21069091 |
Diabetic Food |
12 |
14/11/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
2106 |
Food preparations not elsewhere specified or included (deleted w.e.f 14/11/2017 : i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavoring or coloring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavoring material, Churna for pan) inserted w.e.f : [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] |
18 |
14/11/2017 |
21061000, 21069011, 21069019, 21069030, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069092, 21069099 |
|
|
21069020 |
Pan masala |
28 |
28/06/2017 |
60 |
|
|
21050000 |
Ice cream and other edible ice, whether or not containing cocoa |
18 |
28/06/2017 |
||
|
21039040 |
Mixed condiments and mixed seasoning |
12 |
14/11/2017 |
||
|
21039030 |
Mayonnaise and salad dressings |
12 |
14/11/2017 |
||
|
21039010 |
Curry paste |
12 |
14/11/2017 |
||
|
21011200 |
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
18 |
14/11/2017 |
||
|
210690 |
Sweetmeats |
5 |
28/06/2017 |
||
|
210690 |
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] |
5 |
13/10/2017 |
||
|
210130 |
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
12 |
28/06/2017 |
||
|
210120 |
All goods i.e. Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate |
18 |
28/06/2017 |
||
|
210111 |
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
18 |
14/11/2017 |
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
Unprocessed green leaves tea is exempted from paying GST
As per GST Law, there is no GST payable on such tea. So the rate of GST payable that tea is nil rate. But for tea, whether or not flavored [other than unprocessed green leaves of tea] GST Rate is 5%.
Coffee beans (not roasted) are exempted from paying GST
As per GST Law, there is no GST payable on such Coffee beans. So the rate of GST payable on that Coffee beans is nil rate.
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.
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!
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!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
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!
Hey @Prasana_Srinivasan, this tool can help