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GST 2.0 · 22 Sep 2025 · 98 items
Food Sector — HSN and GST rate
80 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 0401 | Ultra-High Temperature (UHT) milk | Nil | 5% |
| 0406 | Chena or paneer, pre-packaged and labelled | Nil | 5% |
| 1905 | Pizza bread | Nil | 5% |
| 1905 or 2106 | Khakhra, chapathi or roti | Nil | 5% |
| 2106 | Paratha, parotta and other Indian breads by any | Nil | 18% |
| 0402 91 10, 0402 99 20 | Condensed milk | 5% | 12% |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) from milk; dairy spreads | 5% | 12% |
| 0406 | Cheese | 5% | 12% |
| 0801 | Brazil nuts, dried, whether or not Shelled or Peel | 5% | 12% |
| 0802 | Other nuts, dried, whether or not shelled or Almonds, Hazelnuts or filberts (Corylus s (Castanea spp.), Pistachos, Macadamia nuts, Kola Pine nuts [other than dried areca nuts] | 5% | 12% |
| 0804 | Dates (soft or hard), figs, pineapples, avocados, g (other than mangoes sliced, dried) and mangoste | 5% | 12% |
| 0805 | Citrus fruit, such as Oranges, Mandarins (inclu and satsumas); clementines, wilkings and simila Grapefruit, including pomelos, Lemons (Citru limonum) and limes (Citrus aurantifolia, Citrus la | 5% | 12% |
| 0813 | Fruit, dried, other than that of headings 0801 to of nuts or dried fruits of Chapter 8 [other than d | 5% | 12% |
| 1108 | Starches; inulin | 5% | 12% |
| 1501 | Pig fats (including lard) and poultry fat, oth heading 0209 or 1503 | 5% | 12% |
| 1502 | Fats of bovine animals, sheep or goats, other heading 1503 | 5% | 12% |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and emulsified or mixed or otherwise prepared | 5% | 12% |
| 1504 | Fats and oils and their fractions, of fish or ma whether or not refined, but not chemically modifi | 5% | 12% |
| 1505 | Wool grease and fatty substances derived there lanolin) | 5% | 12% |
| 1506 | Other animal fats and oils and their fractions, refined, but not chemically modified | 5% | 12% |
| 1516 | Animal or microbial fats and animal or micr their fractions, partly or wholly hydr esterified, re-esterified or elaidinised, whether but not further prepared | 5% | 12% |
| 1517 | Edible mixtures or preparations of animal fats or animal oils or microbial oils or of fraction animal fats or microbial fats or animal oils or this Chapter, other than edible fats or oils or th heading 1516 | 5% | 12% |
| 1518 | Animal or microbial fats and animal or micr their fractions, boiled, oxidised, dehydrat blown, polymerised by heat in vacuum or i otherwise chemically modified, excluding tho 1516; inedible mixtures or preparations of a or microbial fats or oils or of fractions of di oils of this chapter, not elsewhere specified o | 5% | 12% |
| 1601 | Sausages and similar products, of meat, meat insects; food preparations based on these prod | 5% | 12% |
| 1602 | Other prepared or preserved meat, meat offal, bl | 5% | 12% |
| 1603 | Extracts and juices of meat, fish or crustacea other aquatic invertebrates | 5% | 12% |
| 1604 | Prepared or preserved fish; caviar and ca prepared from fish eggs | 5% | 12% |
| 1605 | Crustaceans, molluscs and other aquatic inverte or preserved | 5% | 12% |
| 1701 91, 1701 99 | All goods, including refined sugar containing a or colouring matter, sugar cubes (other than tho 5% or nil GST) | 5% | 12% |
| 1704 | Sugar boiled confectionery | 5% | 12% |
| 1902 | Pasta, whether or not cooked or stuffed (with substances) or otherwise prepared, such as spag noodles, lasagne, gnocchi, ravioli, cannelloni; co or not prepared | 5% | 12% |
| 1905 90 30 | Extruded or expanded products, savoury or sa un-fried or un-cooked snack pellets, by whatev manufactured through process of extrusion) | 5% | 12% |
| 2001 | Vegetables, fruit, nuts and other edible parts of or preserved by vinegar or acetic acid | 5% | 12% |
| 2002 | Tomatoes prepared or preserved otherwise tha acetic acid | 5% | 12% |
| 2003 | Mushrooms and truffles, prepared or preserved by vinegar or acetic acid | 5% | 12% |
| 2004 | Other vegetables prepared or preserved oth vinegar or acetic acid, frozen, other than prod 2006 | 5% | 12% |
| 2005 | Other vegetables prepared or preserved oth vinegar or acetic acid, not frozen, other than pro 2006 | 5% | 12% |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other p preserved by sugar (drained, glacé or crystallised | 5% | 12% |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut pu nut pastes, obtained by cooking, whether or added sugar or other sweetening matter | 5% | 12% |
| 2008 | Fruit, nuts and other edible parts of plants, oth or preserved, whether or not containing added sweetening matter or spirit, not elsewhere speci such as Ground-nuts, Cashew nut, roasted, salted salted, Other roasted nuts and seeds, squash of Orange, Pineapple or other fruits | 5% | 12% |
| 2009 | Fruit or nut juices (including grape must) juices, unfermented and not containing whether or not containing added sugar or ot matter | 5% | 12% |
| 2009 89 90 | Tender coconut water, pre-packaged and labelled | 5% | 12% |
| 2101 30 | Roasted chicory and other roasted coffee s extracts, essences and concentrates thereof | 5% | 12% |
| 2102 | Yeasts (active and inactive); other single cell m dead (but not including vaccines of heading baking powders | 5% | 12% |
| 2103 | All goods, including Sauces and preparations condiments and mixed seasonings; mustard flou prepared mustard, Curry paste, mayonnaise and | 5% | 12% |
| 2106 | Texturised vegetable proteins (soya bari), Bari including mungodi and batters | 5% | 12% |
| 2106 90 | Namkeens, bhujia, mixture, chabena and preparations ready for consumption form (oth gram), pre-packaged and labelled | 5% | 12% |
| 2106 90 91 | Diabetic foods | 5% | 12% |
| 2201 | Drinking water packed in 20 litre bottles | 5% | 12% |
| 2202 99 10 | Soya milk drinks | 5% | 12% |
| 2202 99 20 | Fruit pulp or fruit juice based drinks Carbonated Beverages of Fruit Drink or Carbo with Fruit Juice] | 5% | 12% |
| 2202 99 30 | Beverages containing milk | 5% | 12% |
| 1107 | Malt, whether or not roasted | 5% | 18% |
| 1302 | Vegetable saps and extracts; pectic substances, p pectates; agar-agar and other mucilages an whether or not modified, derived from veget [other than tamarind kernel powder] | 5% | 18% |
| 1517 10 | All goods i.e. Margarine, Linoxyn | 5% | 18% |
| 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | 5% | 18% |
| 1521 | Vegetable waxes (other than triglycerides), Be insect waxes and spermaceti, whether or n coloured | 5% | 18% |
| 1522 | Degras, residues resulting from the treatm substances or animal or vegetable waxes | 5% | 18% |
| 1702 | Other sugars, including chemically pure lac glucose and fructose, in solid form; sugar containing added flavouring or colouring ma honey, whether or not mixed with natural ho [other than palmyra sugar and Palmyra jaggery] | 5% | 18% |
| 1704 | Sugar confectionery [other than mishri, batasha khadi sakar, harda, sakariya, gatta, kuliya, lukumdana, chikkis like puffed rice chikki, p sesame chikki, til chikki, til patti, til revdi, su groundnut sweets, gajak and sugar boiled con | 5% | 18% |
| 1804 | Cocoa butter, fat and oil | 5% | 18% |
| 1805 | Cocoa powder, not containing added sugar o matter | 5% | 18% |
| 1806 | Chocolates and other food preparations containin | 5% | 18% |
| 1901 | Malt extract, food preparations of flour, groats, m malt extract, not containing cocoa or containing by weight of cocoa calculated on a totally defat elsewhere specified or included; food preparatio heading 0401 to 0404, not containing cocoa or c than 5% by weight of cocoa calculated on a to basis not elsewhere specified or included | 5% | 18% |
| 1904 | All goods i.e. Corn flakes, bulgar wheat, pr obtained from cereal flakes | 5% | 18% |
| 1905 | Pastry, cakes, biscuits and other bakers’ wares, w containing cocoa; communion wafers, empty cac suitable for pharmaceutical use, sealing wafer and similar products | 5% | 18% |
| 2101 11, 2101 12 00 | Extracts, essences and concentrates of preparations with a basis of these extracts, concentrates or with a basis of coffee | 5% | 18% |
| 2101 20 | All goods i.e Extracts, essences and concentra mate, and preparations with a basis of these extr or concentrates or with a basis of tea or mate | 5% | 18% |
| 2104 | Soups and broths and preparations therefor; composite food preparations | 5% | 18% |
| 2105 00 00 | Ice cream and other edible ice, whether or n cocoa | 5% | 18% |
| 2106 | Food preparations not elsewhere specified or inc | 5% | 18% |
| 2201 | Waters, including natural or artificial minera aerated waters, not containing added sug sweetening matter nor flavoured | 5% | 18% |
| 2202 99 | Plant-based milk drinks, ready for direct co beverages | 5% | 18% |
| 3503 | Gelatin (including gelatin in rectangular (inclu sheets, whether or not surface-worked or c gelatin derivatives; isinglass; other glues of a excluding casein glues of heading 3501 | 5% | 18% |
| 3505 | Dextrins and other modified starches (f pregelatinised or esterified starches); glues base or on dextrins or other modified starches | 5% | 18% |
| 2202 91 00, 2202 99 | Other non-alcoholic beverages | 40% | 18% |
| 2106 90 20 | *Pan masala | 40% | 28% |
| 2202 10 | All goods [including aerated waters], containin or other sweetening matter or flavoured | 40% | 28% |
| 2202 99 90 | Caffeinated Beverages | 40% | 28% |
| 2202 | Carbonated Beverages of Fruit Drink or Carbona with Fruit Juice | 40% | 28% |
| 1006 | Rice, pre-packaged and labelled | 5% | — |
| 1006 | Rice, loose / unbranded | Nil | — |
| 1101 | Wheat flour (atta), pre-packaged and labelled | 5% | — |
| 0713 | Pulses (dal), pre-packaged and labelled | 5% | — |
| 0713 | Pulses (dal), loose | Nil | — |
| 1701 | Sugar (cane or beet) | 5% | — |
| 0902 | Tea | 5% | — |
| 0901 | Coffee (roasted, not instant) | 5% | — |
| 1507-1515 | Edible vegetable oils (soybean, mustard, sunflower, groundnut, palm, coconut, olive) | 5% | — |
| 0904-0910 | Spices (pepper, chilli, turmeric, cumin, coriander, cardamom) | 5% | — |
| 0401 | Fresh milk, pasteurised milk (not UHT) | Nil | — |
| 0403 | Curd, lassi, buttermilk — pre-packaged and labelled | 5% | — |
| 0403 | Curd, lassi, buttermilk — loose | Nil | — |
| 0407 | Eggs (fresh) | Nil | — |
| 07 | Fresh vegetables (unprocessed) | Nil | — |
| 08 | Fresh fruits (unprocessed) | Nil | — |
| 1905 | Bread (branded or otherwise), excluding pizza bread | Nil | — |
| 2501 | Common salt | Nil | — |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsPaper SectorRenewable EnergySports Goods And ToysTextile SectorTobaccoTransportation SectorWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.