HSN codes for essences, souce, yeast, soup, diebetic foods etc

HSN code CHAPTER-21

 

Miscellaneous edible preparations

 

 

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

 

Notes:

 

1. This Chapter does not cover:

(a) mixed vegetables of heading 0712 00 00;

(b) roasted coffee substitutes containing coffee in any proportion (heading 0901 00 00);

(c) flavoured tea (heading 0902 00 00);

(d) spices or other products of headings 0904 00 00 to 0910 00 00;

(e) food preparations, other than the products described in heading 2103 00 00 or 2104 00 00, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) yeast put up as a medicament or other products of heading 3003 00 00 or 3004 00 00; or

(g) prepared enzymes of heading 3507 00 00.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 2101 00 00.

3. For the purposes of heading 2104 00 00, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g . For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

 

 

Supplementary Notes

 

1. In this Chapter 'Pan Masala' means any preparation containing betel nuts and any one or more of the following ingredients, namely: lime, Katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol.

2. In this Chapter, 'Betel nut powder known as Supari' means any preparation containing betel nuts, but not containing any one or more of the following ingredients, namely lime, Katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol.

3. For the purpose of sub-heading 2106 90 11, the expression 'Shabbat' means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours, such as rose, khus, Keara, but not including aerated preparations.

4. Sub-heading 2106 90 50, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machine.

5. Heading 2106 00 00 (except tariff items 2106 90 20 & 2106 90 30), inter alia includes:

(a) protein concentrates and textured protein substances;

(b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption;

(c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption

(d) powders of table creams, jellies, ice-creams and similar preparations, whether or not

sweetened

(e) flavouring powders for making beverages, whether or not sweetened

(f) preparations consisting of tea or coffee and milk powder, sugar and any other added

ingredients

(g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes

(h) pre-cooked rice cooked either fully or partially and them dehydrates; and

(i) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients.

6. Sub-heading 2106.90.99 includes sweet meats commonly known as 'mishaps' or 'mythoi' or called by any other name. They also include products commonly known as ‘nankeens’, 'mixtures’, 'bunia’, 'cabana’, or called by any other name. Such products remain classified in these sub-headings irrespective of the the nature of their ingredients.

 

 

HSN Code Description of goods

 

HSN Code 2101        Extracts, essences and concentrates, of coffee, tea or mate

and preparations with a basis of these products or with a

basis of coffee, tea or mate; roasted chicory and other

roasted coffee substitutes, and extracts, essences and

concentrates thereof

HSN code 2101 11  Extracts, essences and concentrates

2101 11 10    ---    Instant coffee, flavoured
2101 11 20    ---    Instant coffee, not flovered
2101 11 30    ---    Coffee aroma
2101 11 90    ---    Other

HSN code 2101 12 00 Preparations with basis of extracts, essences, concentrates or

with a basis of coffee

HSN code 2101 20 00 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

2101 20 10    ---    Instant tea
2101 20 20    ---    Quick brewing black tea
2101 20 30    ---    Tea aroma
2101 20 90    ---    Other

HSN code 2101 30 10 Roasted chicory and other roasted coffee
        substitutes, and extracts, essences and
        concentrates thereof :

2101 30 10    ---    Roasted chicory
2101 30 20    ---    Roasted coffee substitutes

HSN code 2101 30 90 Other

 

HSN Code 2102       Yeasts (active or inactive); other single cell microorganisms,

dead (but not including vaccines of heading3002);

prepared baking powders

2102 10    -    Active yeasts :
2102 10 10    ---    Culture yeast
2102 10 20    ---    Baker’s yeast
2102 10 90    ---    Other
2102 20 00    -    Inactive yeasts, other single-cell
        micro-organisms, dead
2102 30 00    -    Prepared baking powders

 

 

HSN Code 2103      Sauces and preparations therefor, mixed condiments and

mixed seasonings; mustard flour and meal and prepared

mustard

2103 10 00    -    Soya sauce
2103 20 00    -    Tomato ketchup and other tomato sauces
2103 30 00    -    Mustard flour and meal and prepared mustard
2103 90    -    Other:
2103 90 10    ---    Curry paste
2103 90 20    ---    Chilli sauce
2103 90 30    ---    Majonnaise and salad dressings
2103 90 40    ---    Mixed, condiments and mixed seasoning
2103 90 90    ---    Other

 

HSN Code 2104   Soups and broths and preparations therefor; homogenised

composite food preparations

2104 10    -    Soups and broths and preparations therefor:
2104 10 10    ---    Dried
2104 10 90    ---    Other

HSN Code 2105 00 00 Ice-cream and other edible ice, whether or not containing

cocoa

 

 

2106     Food preparations not elsewhere specified or included

HSN code 2106 10 00 Protein concentrates and textured protein substances

HSN code 2106 90  Other:

Soft drinks concentrates:

HSN code 2106 90 11 Shabbat

HSN code 2106 90 19 Other:

HSN code 2106 90 20 Pan masala

HSN code 2106 90 30 Betel-nut product known as 'Supari"

HSN code 2106 90 40 Sugar syrups containing added flavouring or colouring matter,

not elsewhere specified or included, lactose syrup, glucose

syrup and mailto dextrin syrup

HSN code 2106 90 50 Compound preparations for making non-alcoholic beverages

HSN code 2106 90 60 Food flavouring material

HSN code 2106 90 70 Churn for pan

HSN code 2106 90 80 Custard powder

Other:

HSN code 2106 90 91 Diabetic foods

HSN code 2106 90 92 Sterilised or pasteurised Millstone

HSN code 2106 90 99 Other

 

 

 

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Comments


DHIRENKUMAR GANDHI: Some have opined that, though sweetmeats of Mava is liable to GST at 5 %, sweetmeats containing Chocolate or Cocoa is liable to GST at 28 %. I differ with this view. Sweetmeats are classified in Chapter 2106.90.99. It is also stated on this very page that such product remain classified in this sub-heading irrespective of their nature of ingredients. Therefore, I am of the firm opinion that such sweetmeats ( containing Chocolate or Cocoa ) are only sweetmeats simplisitor and liable to GST at 5 % AND not at 28 %. Will you please clarify, and if possible, via my e-mail ID. I am practicing at Nadiad - Gujarat.

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