Q3HSN Code 2106
Food preparations not elsewhere specified or included
GST rate
| Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5% |
| Food preparations not elsewhere specified or included [other than pan masala] | 5% |
| Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil |
| Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | Nil |
| Sharbat | 5% |
| Other › Other | 5% |
| Pan masala | 40% |
| Betel nut product known as "supari" | 5% |
| Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included, lactose syrup, glucose syrup and malto dextrine syrup | 5% |
| Compound preparations for making non-alcoholic beverages | 5% |
| Compound preparations for making beverages:compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol.,determined at 20 degree centigrade | 5% |
| Compound preparations for making beverages: other | 5% |
| Food flavouring material | 5% |
| Churna for pan | 5% |
| Custard powder | 5% |
| Diabetic foods | 5% |
| Sterilized or pasteurized millstone | 5% |
Codes under 2106
| Code | Description | GST rate |
|---|---|---|
| 2106 10 | Protein concentrates and textured protein substances | Varies |
| 2106 90 | Food preparations not elsewhere specified or included › Other | 5% |
| 2106 90 11 | Sharbat | 5% |
| 2106 90 20 | Pan masala | 40% |
| 2106 90 30 | Betel nut product known as "supari" | 5% |
| 2106 90 40 | Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included, lactose syrup, glucose syrup and malto dextrine syrup | 5% |
| 2106 90 50 | Compound preparations for making non-alcoholic beverages | 5% |
| 2106 90 51 | Compound preparations for making beverages:compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol.,determined at 20 degree centigrade | 5% |
| 2106 90 59 | Compound preparations for making beverages: other | 5% |
| 2106 90 60 | Food flavouring material | 5% |
| 2106 90 70 | Churna for pan | 5% |
| 2106 90 80 | Custard powder | 5% |
| 2106 90 91 | Diabetic foods | 5% |
| 2106 90 92 | Sterilized or pasteurized millstone | 5% |
← Chapter 21: Sauces, instant mixes and other edible preparations
Related HSN codes
Frequently Asked Questions
What is the HSN code for food preparations not elsewhere specified or included?
The HSN code for food preparations not elsewhere specified or included is 2106, under Chapter 21 (Sauces, instant mixes and other edible preparations).
What is the GST rate on food preparations not elsewhere specified or included?
It depends on the specific item: texturised vegetable proteins (soya bari), bari made of pulses including mungodi and batters; roasted gram idli/dosa batter, chutney powder; sweetmeats is 5%; food preparations not elsewhere specified or included [other than pan masala] is 5%; khakhra; bread (branded or otherwise), pizza bread, roti, chapathi, paratha, parotta and other indian breads by any name called is Nil; prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc is Nil; sharbat is 5%; other › other is 5%; pan masala is 40%; betel nut product known as "supari" is 5%; sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included, lactose syrup, glucose syrup and malto dextrine syrup is 5%; compound preparations for making non-alcoholic beverages is 5%; compound preparations for making beverages:compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol.,determined at 20 degree centigrade is 5%; compound preparations for making beverages: other is 5%; food flavouring material is 5%; churna for pan is 5%; custard powder is 5%; diabetic foods is 5%; sterilized or pasteurized millstone is 5%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.