Chapter 21: GST Rates and HSN codes for Tea & Coffee Extract & Essence.

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Chapter 21
GST
HSN Codes & GST Rates

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.

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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.

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FAQs

Is GST applicable to tea?

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%.

Are Coffee beans (not roasted) exempt from GST?

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.

Who needs an 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.

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