HSN Codes & GST Rates

HSN and SAC Codes are used to classify goods and services under GST. HSN i.e. Harmonized System of Nomenclature Code used to classify different goods under GST. Where as, SAC i.e. Service Accounting Code used to classify different services under GST.

HSN and SAC Codes are divided into the following categories.

Section and Chapters Includes
Section I (Chapters 1 to 5) live animals and animal products
Section II (Chapters 6 to 14) vegetable products
Section III (Chapter 15) Animal or Vegetable Fats and Oils and their cleavage products
Section IV (Chapters 16 to 24) Beverages, Spirits, Vinegar, and Tobacco
Section V (Chapters 25 to 27) Mineral Products
Section VI (Chapters 28 to 38) Chemical and Para-Chemical Products
Section VII (Chapters 39 to 40) Plastics and Rubber, and Articles thereof
Section VIII (Chapters 41 to 43) Certain Animal Hides and Skins
Section IX (Chapters 44 to 46) Wood, Cork, Manufactures of Straw, and Articles thereof
Section X (Chapters 47 to 49) Pulp of Wood, Paper, Paperboard, and Printed products
Section XI (Chapters 50 to 63) Textiles and Textile Articles
Section XII (Chapters 64 to 67) Footwear, Headgear, Umbrellas, Walking Sticks, Prepared Feathers, Artificial Flowers, and Articles of Human Hair
Section XIII (Chapters 68 to 70) Articles Made of Minerals, Stone, Plaster, Cement, etc., and Ceramic and Glass Products
Section XIV (Chapter 71) Precious Metals and Stones
Section XV (Chapters 72 to 83) Base Metals and Articles thereof
Section XVI (Chapters 84 to 85) Machinery and Mechanical Appliances, Electrical Equipment, Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of such Articles
Section XVII (Chapters 86 to 89) Vehicles, Aircraft, Vessels, and Associated Transport Equipment
Section XVIII (Chapters 90 to 92) Optical, Photographic, Cinematographic, and Musical Apparatus and Equipment; Measuring, Medical, Surgical, and Other Instruments; and Clocks and Watches
Section XIX (Chapter 93) Arms and Ammunitions
Section XX (Chapters 94 to 96) Miscellaneous Manufactured Articles
Section XXI (Chapters 97 to 99)

Arts, Collector’s Pieces, and Antiques

 

Section I : Live Animals; Animal Products

Section I contains classifications under Chapter 1 to Chapter 5.

  • Chapter 1 include the goods relating to Living Animals like sheep, goats, etc.
  • Chapter 2 include the goods relating to Meat items and edible offal of animals.
  • Chapter 3 include goods relating to Fish, Fish Meat and Fillets, Fish seeds, prawns, etc.
  • Chapter 4 include goods relating to Eggs, Honey & Milk Products.
  • Chapter 5 include goods relating to Non Edible Animal Products and Animal Products not specified elsewhere.

Section II : Vegetable Products

Section II contains classifications under Chapter 6 to Chapter 14.

  • Chapter 6 include the goods relating to Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
  • Chapter 7 include the goods relating to Vegetable items like herbs, dry plants, lettuce, potatoes, etc.
  • Chapter 8 include goods relating to Fruits and Dry Fruit items.
  • Chapter 9 include goods relating to Tea, Coffee and Spices like cinnamon, ginger, turmeric, etc.
  • Chapter 10 include goods relating to Edible Grains like wheat, rice, oats, etc.
  • Chapter 11 include goods relating to Milling Industry Products like flour, malt, starches, wheat gluten, etc.
  • Chapter 12 include goods relating to Oil Seeds, Fruit, Plant items like soya beans, ground nuts, hop cones, etc.
  • Chapter 13 include goods relating to Resins, Gums, Vegetable SAP & Extracts like lac and shellac, natural gums, resins, etc.
  • Chapter 14 include goods relating to Vegetable Material & Products like betel leaves, sisal leaves, bidi wrapper leaves (tendu)

Section III : Animal or Vegetable Fats and Oils and their cleavage products

Section III contains classifications under Chapter 15.

  • Chapter 15 include the goods relating to Fats, Oil & Waxes like wool grease, coconut (copra), glycerol, olive oils, palm oils, sunflower-seed, edible mixtures, etc.

Section IV : Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes Products

Section IV contains classifications under Chapter 16 to Chapter 24.

  • Chapter 16 include the goods relating to Food Items like prepared or preserved fish caviar, sausages and products of meat, etc.
  • Chapter 17 include the goods relating to sugar, jaggery, honey & bubble gums like beet sugar, khandsari sugar, molasses, cane jaggery, etc.
  • Chapter 18 include the goods relating to Chocolate & Cocoa Products like cocoa beans, cocoa butter, chocolate and other food preparations, etc.
  • Chapter 19 include the goods relating to Pizza, Cake, Bread, Pasta & Waffles like tapioca, seviyan (vermicelli), pasta, khakhra, pappad, bread, puffed rice, waffles and wafers, etc.
  • Chapter 20 include the goods relating to Edible Plants like mushrooms and truffles, jams, fruit jellies, fruit juices, marmalade, etc.
  • Chapter 21 include the goods relating to Tea & Coffee Extract & Essence like yeasts, soups, roasted gram, pan masala, ice cream, mayonnaise and salad dressings, etc.
  • Chapter 22 include the goods relating to Mineral & Aerated Water products like ethyl alcohol and other spirits, tender coconut water, beverages containing milk, lemonade, aerated waters, ice and snow, etc.
  • Chapter 23 include the goods relating to Flours, Meals & pellets like wine lees, argol, de-oiled rice bran, residues of starch, coconut seed oil cake, etc.
  • Chapter 24 include the goods relating to Tobacco, Stemmed & Stripped products like cigars, cheroots, cigarillos and cigarettes, cut tobacco, snuff, jarda scented tobacco, filter cigarettes, etc.

Section V : Mineral Products

Section V contains classifications under Chapter 25 to Chapter 27.

  • Chapter 25 include the goods relating to Salt, sulphur, earths and stone products, plastering materials, lime and cement, etc.
  • Chapter 26 include the goods relating to Ores, slag and ash products.
  • Chapter 27 include the goods relating to Mineral fuels, mineral oils and products of their distillation; bituminous substances, mineral waxes etc.

Section VI : Products of the Chemical or Allied Industries

Section VI contains classifications under Chapter 28 to Chapter 38.

  • Chapter 28 include the goods relating to Inorganic chemicals, Organic or Inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
  • Chapter 29 include the goods relating to Organic Chemicals.
  • Chapter 30 include the goods relating to Pharmaceutical Products.
  • Chapter 31 include the goods relating to Fertilizers.
  • Chapter 32 include the goods relating to Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and varnishes; putty and other mastics; inks, etc.
  • Chapter 33 include the goods relating to Essential oils and resinoids; perfumery, cosmetic or toilet preparations, etc.
  • Chapter 34 include the goods relating to Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.
  • Chapter 35 include the goods relating to Albuminoidal substances; modified starches; glues; enzymes, etc.
  • Chapter 36 include the goods relating to Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations, etc.
  • Chapter 37 include the goods relating to Photographic or cinematographic goods, etc.
  • Chapter 38 include the goods relating to Miscellaneous chemical products.

Section VII : Plastics; Rubber and Articles Thereof

Section VII contains classifications under Chapter 39 and Chapter 40.

  • Chapter 39 include the goods relating to Plastics and Plastics articles.
  • Chapter 40 include the goods relating to Rubber and Rubber articles.

Section VIII: Raw Hides and Skins, Leather, Fur Skins and articles thereof; Saddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)

Section VI contains classifications under Chapter 41 to Chapter 43.

  • Chapter 41 include the goods relating to Raw hides and skins (other than fur skins) and leather, etc.
  • Chapter 42 include the goods relating to Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut), etc.
  • Chapter 43 include the goods relating to Fur skins and artificial fur; manufactures thereof.

Section IX: Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basket Ware and Wickerwork.

Section IX contains classifications under Chapter 44 to Chapter 46.

  • Chapter 44 include the goods relating to Wood and articles of wood; wood charcoal, etc.
  • Chapter 45 include the goods relating to Cork and articles of cork.
  • Chapter 46 include the goods relating to Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork.

Section X: Pulp of wood or of other Fibrous Cellulosic Material, Recovered (Waste and scrap) paper or paperboard, paper and paperboard and articles thereof

Section X contains classifications under Chapter 47 to Chapter 49.

  • Chapter 47 include the goods relating to Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
  • Chapter 48 include the goods relating to Paper and paperboard; articles of paper pulp, of paper or of paperboard.
  • Chapter 49 include the goods relating to Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

Section XI: Textile and textile articles

Section XI contains classifications under Chapter 50 to Chapter 63.

  • Chapter 50 include the goods relating to Silk Worm Cocoon, Yarn, Waste & Woven Fabrics.
  • Chapter 51 include the goods relating to Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
  • Chapter 52 include the goods relating to Cotton materials, Synthetics & Woven fabrics.
  • Chapter 53 include the goods relating to Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
  • Chapter 54 include the goods relating to Synthetic filaments, Woven fabrics & Rayon.
  • Chapter 55 include the goods relating to Synthetic filament tows & Polyester staple fiber.
  • Chapter 56 include the goods relating to Wadding, felt and non wovens; special yarns; twine, cordage, ropes and cables and articles thereof.
  • Chapter 57 include the goods relating to Carpets and other textile floor coverings.
  • Chapter 58 include the goods relating to Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
  • Chapter 59 include the goods relating to Rubberized textile fabrics, Conveyor belts, etc.
  • Chapter 60 include the goods relating to Pile,Wrap Knit,Tarry & Crocheted fabrics.
  • Chapter 61 include the goods relating to Articles of apparel and clothing accessories, knitted or crocheted.
  • Chapter 62 include the goods relating to Articles of apparel and clothing accessories, not knitted or crocheted.
  • Chapter 63 include the goods relating to Other made up textile articles; sets; worn clothing and worn textile articles; rags.

Section XII: Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair

Section XII contains classifications under Chapter 64 to Chapter 67.

  • Chapter 64 include the goods relating to Footwear, Gaiters and the like products.
  • Chapter 65 include the goods relating to Headgear and Other Parts.
  • Chapter 66 include the goods relating to Umbrellas, Walking-Sticks, Whips, Riding-Crops and Parts.
  • Chapter 67 include the goods relating to Prepared Feathers, Human Hair and Articles Thereof, Artificial Flowers.

Section XIII: Articles of stone, plaster, cement, asbestos

Section XIII contains classifications under Chapter 68 to Chapter 70.

  • Chapter 68 include the goods relating to Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials.
  • Chapter 69 include the goods relating to Ceramic Products.
  • Chapter 70 include the goods relating to Glass and Glassware.

Section XIV: Articles of stone, plaster, cement, asbestos

Section XIV contains classifications under Chapter 71.

  • Chapter 71 include the goods relating to Pearls, Stones, Precious Metals, Imitation Jewelry, Coins.

Section XV: Articles of stone, plaster, cement, asbestos

Section XV contains classifications under Chapter 72 to Chapter 83.

  • Chapter 72 include the goods relating to Iron and Steel Products.
  • Chapter 73 include the goods relating to Articles of Iron or Steel.
  • Chapter 74 include the goods relating to Copper and Articles Thereof.
  • Chapter 75 include the goods relating to Nickel and Articles Thereof.
  • Chapter 76 include the goods relating to Aluminum and Articles Thereof.
  • Chapter 78 include the goods relating to Lead and Articles Thereof.
  • Chapter 79 include the goods relating to Zinc and Articles Thereof.
  • Chapter 80 include the goods relating to Tin and Articles Thereof.
  • Chapter 81 include the goods relating to Base Metals, Cermets, Articles.
  • Chapter 82 include the goods relating to Tools, implements, Cutlery, Spoons and Forks of Base Metal.
  • Chapter 83 include the goods relating to Miscellaneous Articles of base metal.

Section XVI: Machinery and mechanical appliances; electrical equipment

Section XVI contains classifications under Chapter 84 and Chapter 85.

  • Chapter 84 include the goods relating to Nuclear Reactors, Boilers, Machinery and Mechanical Appliances, Computers.
  • Chapter 85 include the goods relating to Electrical Machinery and Equipment and Parts, Telecommunications Equipment, Sound Recorders, Television Recorders.

Section XVII: Vehicles, aircraft, vessels and associated transport equipment

Section XVII contains classifications under Chapter 86 to Chapter 89

  • Chapter 86 include the goods relating to Railway or Tramway Locomotives, Rolling Stock, Track Fixtures and Fittings.
  • Chapter 87 include the goods relating to Vehicles Other Than Railway or Tramway Rolling Stock.
  • Chapter 88 include the goods relating to Aircraft, Spacecraft and Parts Thereof .
  • Chapter 89 include the goods relating to Ships, Boats, and Floating Structures.

Section XVIII: Optical, Photographic, Cinematographic, Musical, Medical, Surgical and other precision instruments; Clocks and watches

Section XVIII contains classifications under Chapter 90 to Chapter 92

  • Chapter 90 include the goods relating to Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments.
  • Chapter 91 include the goods relating to Clocks and Watches and Parts Thereof.
  • Chapter 92 include the goods relating to Musical Instruments, Parts and Accessories.

Section XIX: Arms and ammunition; Parts and Accessories Thereof

Section XIX contains classifications under Chapter 93

  • Chapter 93 include the goods relating to Arms and Ammunition, Parts and Accessories.

Section XX: Miscellaneous manufactured articles

Section XX contains classifications under Chapter 94 to Chapter 96

  • Chapter 94 include the goods relating to Furniture, Bedding, Cushions, Lamps and Lighting Fittings, Illuminated Signs, Name-plates, Prefabricated Buildings.
  • Chapter 95 include the goods relating to Toys, Games and Sports Requisites, Parts and Accessories.
  • Chapter 96 include the goods relating to Miscellaneous Manufactured Products like Broomsticks, Hand Sieves and Hand Riddles, Pencils, Boards, Slates, Cigarette Lighters, Smoking Pipes, Monopods, Bipods, Tripods, etc.

Section XXI:

Section XXI contains classifications under Chapter 97 to Chapter 99

  • Chapter 97 include the goods relating to Works of Art, Collectors’ Pieces, Antiques.
  • Chapter 98 include the goods relating to Machinery, Lab Chemicals, Drugs and Medicines, Passenger baggage.
  • Chapter 99 include the Classification Codes for Services known as SAC (Services Accounting Codes) under SAC Section 5 to Section 9.
    • Section 5 of SAC include the classification of Construction Services.
    • Section 6 of SAC include the classification of Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services.
    • Section 7 of SAC include the classification of Financial and Related Services; Real Estate Services; and Rental and Leasing Services.
    • Section 8 of SAC include the classification of Business and Production Services.
    • Section 9 of SAC include the classification of Community, Social and Personal Services and Other Miscellaneous Services.
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FAQs

How HSN codes are unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

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.

Is it compulsory to use the HSN Code?

HSN Code must be used by all dealers except in the following cases:
> Dealers who have an Annual Turnover of less than Rs.1.5 Cr
> Dealers who have registered to pay tax under the Composition Scheme

Chapter 1: GST Rates and HSN codes for Live Animals

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 Live animals are mentioned in chapter 1.

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The table given below comprises of the GST rates and HSN codes for Live animals.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0101

Live asses, mules and hinnies

NIL

28/06/2017

 

01012910, 01012990, 01013010, 01013020, 01013090, 01019010, 01019030, 01019090

0102

Live bovine animals

NIL

28/06/2017

 

01022110, 01022120, 01022910, 01022990, 01023100, 01023900

0103

Live swine

NIL

28/06/2017

 

01031000, 01039100, 01039200

0104

Live sheep and goats

NIL

28/06/2017

 

01041010, 01041090, 01042000

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

NIL

28/06/2017

 

01051100, 01051200, 01051300, 01051900, 01059400, 01059900

0106

Other live animal such as Mammals, Birds, Insects

NIL

28/06/2017

 

01061100, 01061200, 01061300, 01061400, 01061900, 01062000, 01063100, 01063200, 01063300, 01063900, 01064110, 01064190, 01064910, 01064990, 01069000

01012100

Live horses

12

28/06/2018

 

 

010129

Live horses

12

28/06/2017

 

 

Disclaimer: Rates given above are mentioned according to 31st GST board meeting held on 22nd December 2018. There might be variations because of Government’s most recent updates.  Against each rate, you must check the “Effective from” date mentioned herein. On the off chance that you have to check a rates earlier than “effective from”, you can keep an eye on government site.

FAQs

Is GST applicable on chicken?

As per GST Law, there is no GST payable on Live Poultry. So the rate of GST payable on Live Poultry is nil rate.

Is GST applicable on raw meat?

There is no GST on fresh or pasteurized milk, butter milk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

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.

Chapter 2: GST Rates and HSN codes for Meat and Edible Meat Offal

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 Meat and Edible Meat Offal are mentioned in chapter 2.

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The table given below comprises of the GST rates and HSN codes for Meat and Edible Meat Offal .

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0208

Other meat and edible meat offal, frozen and put up in unit containers and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090

0205

Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers

12

28/06/2017

 

2050000

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

2050000

0201

Meat of bovine animals, fresh and chilled.

NIL

28/06/2017

 

02011000, 02012000, 02013000

0202

Meat of bovine animals, frozen and put up in unit containers

12

28/06/2017

 

02021000, 02022000, 02023000

0202

Meat of bovine animals [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02021000, 02022000, 02023000

0202

Meat of bovine animals [other than frozen and put up in unit container]

NIL

28/06/2017

 

02021000, 02022000, 02023000

0203

Meat of swine, frozen and put up in unit containers

12

28/06/2017

 

02031100, 02031200, 02031900, 02032100, 02032200, 02032900

0203

Meat of swine [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02031100, 02031200, 02031900, 02032100, 02032200, 02032900

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02031100, 02031200, 02031900, 02032100, 02032200, 02032900

0204

Meat of sheep or goats, frozen and put up in unit containers

12

28/06/2017

 

02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000

0204

Meat of sheep or goats [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers

12

28/06/2017

 

02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068010, 02068090, 02069010, 02069090

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies [other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068010, 02068090, 02069010, 02069090

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068010, 02068090, 02069010, 02069090

0207

Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers

12

28/06/2017

 

02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700, 02074100, 02074200, 02074300, 02074400, 02074500, 02075100, 02075200, 02075300, 02075400, 02075500, 02076000

0207

Meat and edible offal, of the poultry of heading 0105[other than fresh or chilled] and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700, 02074100, 02074200, 02074300, 02074400, 02074500, 02075100, 02075200, 02075300, 02075400, 02075500, 02076000

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700, 02074100, 02074200, 02074300, 02074400, 02074500, 02075100, 02075200, 02075300, 02075400, 02075500, 02076000

0208

Other meat and edible meat offal, frozen and put up in unit containers

12

28/06/2017

 

02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers

12

28/06/2017

 

02091000, 02099000

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers

12

28/06/2017

 

02091000, 02099000

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02091000, 02099000

0209

Pig fat, free of lean meat, and poultry fat and put up in unit containers and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

14/11/2017

 

02091000, 02099000

0210

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

5

14/11/2017

 

02101100, 02101200, 02101900, 02102000, 02109100, 02109200, 02109300, 02109900

0211

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

NIL

28/06/2017

   

 

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

Is GST applicable on chicken

As per GST Law, there is no GST payable on Live Poultry. So the rate of GST payable on Live Poultry is nil rate.

Is GST applicable to raw meat?

There is no GST on fresh or pasteurized milk, butter milk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

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.

Chapter 4: GST Rates and HSN codes for Eggs, Honey & Milk Products.

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 Eggs, Honey & Milk Products are mentioned in chapter 4.

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The table given below comprises of the GST rates and HSN codes for Eggs, Honey & Milk Products.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0409

Natural honey, put up in unit container and bearing a registered brand name

5

28/06/2017

 

4090000

0409

Natural honey, other than put up in unit container and bearing a registered brand name

NIL

28/06/2017

 

4090000

0401

Ultra High Temperature (UHT) milk

5

28/06/2017

 

04011000, 04012000, 04014000, 04015000

0401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

NIL

28/06/2017

 

04011000, 04012000, 04014000, 04015000

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]

5

28/06/2017

 

04021010, 04021020, 04021090, 04022100, 04022910, 04022920, 04022990, 04029190, 04029910, 04029990

0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

5

28/06/2017

 

04031000, 04039010, 04039090

0403

Curd; Lassi; Buttermilk

NIL

28/06/2017

 

04031000, 04039010, 04039090

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

5

28/06/2017

 

04041010, 04041020, 04041090, 04049000

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

12

28/06/2017

 

04051000, 04052000, 04059010, 04059020, 04059090

0406

Chena or paneer put up in unit container and bearing a registered brand name

5

28/06/2017

 

04061000, 04062000, 04063000, 04064000, 04069000

0406

Cheese

12

28/06/2017

 

04061000, 04062000, 04063000, 04064000, 04069000

0406

Chena or paneer, other than put up in unit containers and bearing a registered brand name;

NIL

28/06/2017

 

04061000, 04062000, 04063000, 04064000, 04069000

0407

Birds’ eggs, in shell, fresh, preserved or cooked

NIL

28/06/2017

 

04071100, 04071910, 04071990, 04072100, 04072900, 04079000

0408

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweet- ening matter.

5

28/06/2017

 

04081100, 04081900, 04089100, 04089900

0410

Edible products of animal origin, not elsewhere specified or included

5

28/06/2017

 

04100010, 04100020, 04100090

04029920

Condensed milk

12

14/11/2017

 

 

04029110

Condensed milk

12

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

What is the GST rate for cheese?

As per the 31st GST council meeting which was held on 22nd December 2018 GST rate for cheese is 12%.

Is there GST on honey sales?

Branded And Unbranded Honey – Gst Rate. The HSN for Natural Honey is 04090000. The GST Rate is Exempt for Natural Honey, other than put up in the unit container and bearing a registered brand name. A manufacturer sells in his registered brand name and that is charged GST @ 5%.

Is GST applicable to packaged milk?

There is no GST on fresh or pasteurized milk, buttermilk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

Chapter 5: GST Rates and HSN Codes for Non Edible Animal Products

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 Non Edible Animal Products are mentioned in chapter 5.

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The table given below comprises of the GST rates and HSN codes for Non Edible Animal Products.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

NIL

28/06/2017

 

05010010, 05010020

0502

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

5

28/06/2017

 

05021010, 05021020, 05029010, 05029020, 05029090

0504

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

28/06/2017

 

05040010, 05040020, 05040031, 05040039, 05040041, 05040049, 05040051, 05040059

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

5

28/06/2017

 

05051010, 05051090, 05059010, 05059021, 05059029, 05059031, 05059039, 05059091, 05059099

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

NIL

28/06/2017

 

05061011, 05061019, 05061021, 05061029, 05061031, 05061039, 05061041, 05061049, 05069011, 05069019, 05069091, 05069099

0507

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. [Except 050790]

5

28/06/2017

 

05071010, 05071020, 05079010, 05079020, 05079030, 05079040, 05079050, 05079060, 05079070, 05079090

0508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

5

28/06/2017

 

05080010, 05080020, 05080030, 05080040, 05080050, 05080090

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

5

28/06/2017

 

05100010, 05100020, 05100030, 05100091, 05100099

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

5

28/06/2017

 

05111000, 05119110, 05119120, 05119130, 05119190, 05119911, 05119919, 05119921, 05119929, 05119991, 05119992, 05119999

0511

Semen including frozen semen

NIL

28/06/2017

 

05111000, 05119110, 05119120, 05119130, 05119190, 05119911, 05119919, 05119921, 05119929, 05119991, 05119992, 05119999

050790

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

NIL

28/06/2017

   

 

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

Is HSN code mandatory in invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.

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.

How HSN codes are unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

Chapter 6: GST Rates and HSN Codes for Live Trees and Plants

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 Live Trees and Plants are mentioned in chapter 6.

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The table given below comprises of the GST rates and HSN codes for Live Trees and Plants.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

NIL

28/06/2017

 

06011000, 06012010, 06012021, 06012022, 06012090, 06021000, 06022010, 06022020, 06022090, 06023000, 06024000, 06029010, 06029020, 06029030, 06029090, 06031100, 06031200, 06031300, 06031400, 06031500, 06031900, 06039000, 06042000, 06049000

 

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

How are HSN codes unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

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.

Is it compulsory to use the HSN Code?

HSN Code must be used by all dealers except in the following cases:
> Dealers who have an Annual Turnover of less than Rs.1.5 Cr
> Dealers who have registered to pay tax under the Composition Scheme

What is the rate of GST on Live trees and other plants; bulbs, roots and the like?

NIL rate of GST is applicable on Live trees and other plants; bulbs, roots and the like as mentioned in chapter 6.

Chapter 8: GST Rates and HSN codes for Fruits and Dry Fruits

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 Fruits and Dry Fruits are mentioned in chapter 34.

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The table given below comprises of the GST rates and HSN codes for Fruits and Dry Fruits.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

5

28/06/2017

 

8140000

0814

Peel of citrus fruit or melons (including watermelons), fresh.

NIL

28/06/2017

 

8140000

0801

Cashewnuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts

5

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0801

Brazil nuts, dried, whether or not shelled or peeled

12

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0801

Coconuts, fresh or dried, whether or not shelled or peeled

NIL

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0801

Brazil nuts, fresh, whether or not shelled or peeled

NIL

28/06/2017

 

08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290

0802

Dried areca nuts, whether or not shelled or peeled

5

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Dried chestnuts (singhada), whether or not shelled or peeled

5

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazel nuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

12

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

NIL

28/06/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0802

Walnuts, whether or not shelled

5

22/09/2017

 

08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000

0803

Bananas, including plantains, fresh or dried

NIL

28/06/2017

 

08031010, 08031090, 08039010, 08039090

0804

Mangoes sliced, dried

5

13/10/2017

 

08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090

0804

Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried

12

28/06/2017

 

08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

NIL

28/06/2017

 

08041010, 08041020, 08041030, 08041090, 08042010, 08042090, 08043000, 08044000, 08045010, 08045020, 08045030, 08045040, 08045090

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

NIL

28/06/2017

 

08051000, 08052000, 08054000, 08055000, 08059000

0806

Grapes, dried, and raisins

5

28/06/2017

 

08061000, 08062010, 08062090

0806

Grapes, fresh

NIL

28/06/2017

 

08061000, 08062010, 08062090

0807

Melons (including watermelons) and papaws (papayas), fresh.

NIL

28/06/2017

 

08071100, 08071900, 08072000

0808

Apples, pears and quinces, fresh.

NIL

28/06/2017

 

08081000, 08083000, 08084000

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

NIL

28/06/2017

 

08091000, 08092100, 08092900, 08093000, 08094000

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

NIL

28/06/2017

 

08101000, 08102000, 08103000, 08104000, 08105000, 08106000, 08107000, 08109010, 08109020, 08109030, 08109040, 08109050, 08109060, 08109090

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

5

28/06/2017

 

08111010, 08111020, 08111090, 08112010, 08112020, 08112090, 08119010, 08119090

0812

Fruit and nuts, provisionally preserved (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

5

28/06/2017

 

08121000, 08129010, 08129090

0813

Tamarind, dried

5

22/09/2017

 

08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut(singhada) whether or not shelled or pelled]

12

28/06/2017

 

08131000, 08132000, 08133000, 08134010, 08134020, 08134090, 08135010, 08135020

08

Dried makhana, whether or not shelled or peeled (inserted w.e.f : 14/11/2017 : put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

5

28/06/2017

   

 

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

Is HSN code mandatory in an invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.

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.

What is GST Rate for Fruits & Nuts?

GST Rate for Fruits & Nuts is 12% as mentioned in chapter 20 as per the 31st GST council meeting which was held on 22nd December 2018.

Chapter 9: GST Rates and HSN codes for Tea, Coffee and Spices.

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 and Spices are mentioned in chapter 34.

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The table given below comprises of the GST rates and HSN codes for Tea, Coffee and Spices.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0903

Maté

5

28/06/2017

 

9030000

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

5

28/06/2017

 

09011111, 09011112, 09011113, 09011119, 09011121, 09011122, 09011123, 09011124, 09011129, 09011131, 09011132, 09011133, 09011139, 09011141, 09011142, 09011143, 09011144, 09011145, 09011149, 09011190, 09011200, 09012110, 09012190, 09012210, 09012290, 09019010, 09019020, 09019090

0901

Coffee beans, not roasted

NIL

28/06/2017

 

09011111, 09011112, 09011113, 09011119, 09011121, 09011122, 09011123, 09011124, 09011129, 09011131, 09011132, 09011133, 09011139, 09011141, 09011142, 09011143, 09011144, 09011145, 09011149, 09011190, 09011200, 09012110, 09012190, 09012210, 09012290, 09019010, 09019020, 09019090

0902

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

5

28/06/2017

 

09021010, 09021020, 09021030, 09021090, 09022010, 09022020, 09022030, 09022040, 09022090, 09023010, 09023020, 09023030, 09023090, 09024010, 09024020, 09024030, 09024040, 09024050, 09024060, 09024090

0902

Unprocessed green leaves of tea

NIL

28/06/2017

 

09021010, 09021020, 09021030, 09021090, 09022010, 09022020, 09022030, 09022040, 09022090, 09023010, 09023020, 09023030, 09023090, 09024010, 09024020, 09024030, 09024040, 09024050, 09024060, 09024090

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

5

28/06/2017

 

09041110, 09041120, 09041130, 09041140, 09041150, 09041160, 09041170, 09041180, 09041190, 09041200, 09042110, 09042120, 09042211, 09042212, 09042219, 09042221, 09042229

0905

Vanilla

5

28/06/2017

 

09050010, 09050020

0906

Cinnamon and cinnamon-tree flowers

5

28/06/2017

 

09061110, 09061120, 09061190, 09061910, 09061990, 09062000

0907

Cloves (whole fruit, cloves and stems)

5

28/06/2017

 

09071010, 09071020, 09071030, 09071090, 09072000

0908

Nutmeg, mace and cardamoms

5

28/06/2017

 

09081110, 09081120, 09081200, 09082100, 09082200, 09083110, 09083120, 09083130, 09083140, 09083150, 09083190, 09083210, 09083220, 09083230, 09083290

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]

5

28/06/2017

 

09092110, 09092190, 09092200, 09093111, 09093119, 09093121, 09093129, 09093200, 09096111, 09096119, 09096121, 09096129, 09096131, 09096139, 09096141, 09096149, 09096210, 09096220, 09096230, 09096240

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

NIL

28/06/2017

 

09092110, 09092190, 09092200, 09093111, 09093119, 09093121, 09093129, 09093200, 09096111, 09096119, 09096121, 09096129, 09096131, 09096139, 09096141, 09096149, 09096210, 09096220, 09096230, 09096240

0910

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices[other than 09101110, 09103010]

5

28/06/2017

 

09101120, 09101130, 09101190, 09101210, 09101290, 09102010, 09102020, 09102090, 09103020, 09103030, 09103090, 09109100, 09109911, 09109912, 09109913, 09109914, 09109915, 09109919, 09109921, 09109923, 09109924, 09109925, 09109926, 09109927, 09109929, 09109939, 09109990

09103010

Fresh turmeric, other than in processed form

NIL

28/06/2017

   

09101110

Fresh ginger, other than in processed form

NIL

28/06/2017

   

09

All goods of seed quality

NIL

28/06/2017

   

 

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

Is HSN code mandatory in invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.

Is GST applicable on 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 flavoured [other than unprocessed green leaves of tea] GST Rate is 5%.

Is 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.

Chapter 10: GST Rates and HSN codes for Edible Grains

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 Edible Grains are mentioned in chapter 14.

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The table given below comprises of the GST rates and HSN codes for Edible Grains

HSN Code

Description

Rate (%)

E

ffective From

CESS (%)

Related Export / Import HSN Code

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10011100, 10011900, 10019100, 10019910, 10019920

1001

Wheat and meslin put up in unit container and bearing a registered brand name

5

28/06/2017

 

10011100, 10011900, 10019100, 10019910, 10019920

1002

Rye [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10021000, 10029000

1002

Rye put up in unit container and bearing a registered brand name

5

28/06/2017

 

10021000, 10029000

1003

Barley [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10031000, 10039000

1003

Barley put up in unit container and bearing a registered brand name

5

28/06/2017

 

10031000, 10039000

1004

Oats [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10041000, 10049000

1004

Oats put up in unit container and bearing a registered brand name

5

28/06/2017

 

10041000, 10049000

1005

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10051000, 10059000

1005

Maize (corn) put up in unit container and bearing a registered brand name

5

28/06/2017

 

10051000, 10059000

1006

Rice [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10061010, 10061090, 10062000, 10063010, 10063020, 10063090, 10064000

1006

Rice put up in unit container and bearing a registered brand name

5

28/06/2017

 

10061010, 10061090, 10062000, 10063010, 10063020, 10063090, 10064000

1007

Grain sorghum [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10071000, 10079000

1007

Grain sorghum put up in unit container and bearing a registered brand name

5

28/06/2017

 

10071000, 10079000

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

10081010, 10081090, 10082110, 10082120, 10082130, 10082910, 10082920, 10082930, 10083010, 10084000, 10085000, 10086000, 10089010, 10089090

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name

5

28/06/2017

 

10081010, 10081090, 10082110, 10082120, 10082130, 10082910, 10082920, 10082930, 10083010, 10084000, 10085000, 10086000, 10089010, 10089090

10

All goods i.e. cereals, put up in unit container and bearing a registered brand name

5

28/06/2017

   

 

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

Is there GST on wheat?

GST Rates and HSN Codes of Wheat, Cereals, Flour, Malts. The GST rates on Milling Industry Products i.e. wheat cereal, flour, malt, starches, wheat gluten are from 0 to 18%.

Is GST applicable for rice?

At present, about 50% of the states in India does not charge VAT on wheat and rice. However, after implementation of GST, a standard rate of GST tax is being expected to be imposed. Exemption to pay GST for cereals under different categories are also published soon. Since Maize, Rice, Oats etc.

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.

Chapter 11: GST Rates and HSN codes for Milling Industry Products.

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 Milling Industry Products are mentioned in chapter 11.

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The table given below comprises of the GST rates and HSN codes for Milling Industry Products.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

1101

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].

NIL

28/06/2017

 

11010000

1101

Wheat or meslin flour put up in unit container and bearing a registered brand name.

5

28/06/2017

 

11010000

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

11022000, 11029010, 11029090

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name

5

28/06/2017

 

11022000, 11029010, 11029090

1103

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

11031110, 11031120, 11031300, 11031900, 11032000

1103

Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name

5

28/06/2017

 

11031110, 11031120, 11031300, 11031900, 11032000

1104

Cereal grains hulled

NIL

28/06/2017

 

11041200, 11041900, 11042200, 11042300, 11042900, 11043000

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]

5

28/06/2017

 

11041200, 11041900, 11042200, 11042300, 11042900, 11043000

1105

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017 ]

NIL

28/06/2017

 

11051000, 11052000

1105

Meal, powder,flour, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name

5

28/06/2017

 

11051000, 11052000

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

NIL

28/06/2017

 

11061000, 11062010, 11062020, 11062090, 11063010, 11063020, 11063030, 11063090

1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name

5

28/06/2017

 

11061000, 11062010, 11062020, 11062090, 11063010, 11063020, 11063030, 11063090

1107

Malt, whether or not roasted

18

28/06/2017

 

11071000, 11072000

1108

Starches; inulin

12

28/06/2017

 

11081100, 11081200, 11081300, 11081400, 11081910, 11081990, 11082000

11090000

Wheat gluten, whether or not dried

5

28/06/2017

   

11061090

Guar gum refined split

5

28/06/2017

   

11061010

Guar meal

NIL

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

What is GST rate on wheat flour?

Nil rate of GST is applicable for wheat or meslin flour [other than those put up in unit container and bearing a registered brand name] and 5% rate of GST for Wheat or meslin flour put up in unit container and bearing a registered brand name.

What is GST rate on wheat gluten?

For Wheat gluten, whether or not dried 5% rate of GST is applicable as per the 31st GST council meeting which was held on 22nd December 2018.

Is HSN code mandatory in invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.