Section IV: GST HSN codes prepared food stuffs
GST HSN Code for PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
This section of the list contains the GST HSN codes for food stuffs.PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES are the main items. This section contains the chapter from 16 to 24. You need to trace your item here. We have covered all sections in different articles we have published on this website.
Here is a table. This table contains the chapterwise list.First of all check your items here and then look into the chapter table we have given below.
| Chapter 16 | Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| Chapter 17 | Sugars and sugar confectionery |
| Chapter 18 | Cocoa and cocoa preparations |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastry cooks’ products |
| Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
| Chapter 21 | Miscellaneous edible preparations |
| Chapter 22 | Beverages, spirits and vinegar |
| Chapter 23 | Residues and waste from the food industries; prepared animal fodder |
| Chapter 24 | Tobacco and manufactured tobacco substitutes |
Below we have given item wise details of each chapter
Chapter 16: GST HSN codes for Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
In this table we have given the items wise HSN code covered in chapter 16.
|
HSN Code |
Items covered |
|
1601 |
SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS |
|
1602 |
OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD |
|
1603 |
EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES |
|
1604 |
PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS |
|
1605 |
CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED |
Chapter 17:GST HSN Codes for Sugars and sugar confectionery
In this table we have given the items wise HSN code covered in chapter 17.
|
HSN Code |
Items covered |
|
1701 |
CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM |
|
1702 |
OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL |
|
1703 |
MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR |
|
1704 |
SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA |
Chapter 18: Cocoa and cocoa preparations
In this table we have given the items wise HSN code covered in chapter 18.
|
HSN Code |
Items covered |
|
1801 |
COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED |
|
1802 |
COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE |
|
1803 |
COCOA PASTE, WHETHER OR NOT DEFATTED |
|
1804 |
COCOA BUTTER, FAT AND OIL |
|
1805 |
COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
|
1806 |
CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA |
Chapter 19: GST HSN codes for Preparations of cereals, flour, starch or milk; pastrycooks’ products
In this table we have given the items wise HSN code covered in chapter 19.
|
HSN Code |
Items covered |
|
1901 |
MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED |
|
1902 |
PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED |
|
1903 |
TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS |
|
1904 |
PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED |
|
1905 |
BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS’ WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS |
Chapter 20: GST HSN codes for preparations of vegetables, fruit, nuts or other parts of plants
In this table we have given the items wise HSN code covered in chapter 20.
|
HSN Code |
Items covered |
|
2001 |
VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID |
|
2002 |
TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID |
|
2003 |
MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID |
|
2004 |
OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 |
|
2005 |
OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 |
|
2006 |
VEGETABLES, FRUITS, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED) |
|
2007 |
JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
|
2008 |
FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED |
|
2009 |
FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
Chapter 21:GST HSN codes for Miscellaneous edible preparations
In this table we have given the items wise HSN code covered in chapter 21.
|
HSN Code |
Items covered |
|
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 |
|
2102 |
|
|
2103 |
|
|
2104 |
SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS |
|
2105 |
ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA |
|
2106 |
FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED |
Chapter 22: GST HSN codes for Beverages, spirits and vinegar
In this table we have given the items wise HSN code covered in chapter 22.
|
HSN Code |
Items covered |
|
2201 |
WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW |
|
2202 |
WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009 |
|
2203 |
BEER MADE FROM MALT |
|
2204 |
WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 |
|
2205 |
VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES |
|
2206 |
OTHER FERMENTED BEVERAGE EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED |
|
2207 |
UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH |
|
2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages |
|
2209 |
VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID |
Chapter 23: GST HSN Codes for residues and waste from the food industries; prepared animal fodder
In this table we have given the items wise HSN code covered in chapter 23.
|
HSN Code |
Items covered |
|
2301 |
|
|
2302 |
BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS |
|
2303 |
RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS |
|
2304 |
OIL-CAKE AND OTHER SOLID RESIDUES WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYABEAN OIL |
|
2305 |
OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL |
|
2306 |
OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE FATS OR OILS, OTHER THAN THOSE OF HEADING 2304 OR 2305 |
|
2307 |
WINE LEES; ARGOL |
|
2308 |
|
|
2309 |
PREPARATIONS OF A KIND USED IN ANIMAL FEEDING |
Chapter 24: GST HSN Codes for tobacco and manufactured tobacco substitutes
In this table we have given the items wise HSN code covered in chapter 24.
| HSN Code | Items Covered |
| 2401 |
|
| 2402 |
|
| 2403 |
|
This section of list covered these items only.
CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
