Food preparations not elsewhere specified or included. Chapter 21: Miscellaneous edible preparations.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats Notification 9/2025-CT(R), Schedule I, S.No. 142 |
| 5%2.5% + 2.5% | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre- packaged and labelled Notification 9/2025-CT(R), Schedule I, S.No. 143 |
| 5%2.5% + 2.5% | 2106 90 91 | Diabetic foods Notification 9/2025-CT(R), Schedule I, S.No. 144 |
| 5%2.5% + 2.5% | 2106 (other than 21069020) | Food preparations not elsewhere specified or included [other than pan masala] Notification 9/2025-CT(R), Schedule I, S.No. 145 |
| 40%20% + 20% | 2106 90 20 | Pan masala Notification 9/2025-CT(R), Schedule III, S.No. 14 · Inserted by Notification No. 19/2025-Central Tax (Rate), from 1 Feb 2026. |
| Nil | 1905 or 2106 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called Notification 10/2025-CT(R), S.No. 100 |
| Nil | 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc Notification 10/2025-CT(R), S.No. 102 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2106 in the GSTN HSN master (17 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 2106 10 | PROTEIN CONCENTRATES AND TEXTURED PROTEIN SUBSTANCES | – | |
| 2106 10 00 | PROTEIN CONCENTRATES AND TEXTURED PROTEIN SUBSTANCES | – | Save |
| 2106 90 | OTHER: | 5% or 40% (Sch. I S.No. 143, Sch. I S.No. 144, Sch. III S.No. 14) | |
| 2106 90 11 | SHARBAT | 5% (Sch. I S.No. 143) | Save |
| 2106 90 19 | OTHER | 5% (Sch. I S.No. 143) | Save |
| 2106 90 20 | PAN MASALA | 5% or 40% (Sch. I S.No. 143, Sch. III S.No. 14) | Save |
| 2106 90 30 | BETEL NUT PRODUCT KNOWN AS "SUPARI" | 5% (Sch. I S.No. 143) | Save |
| 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% (Sch. I S.No. 143) | Save |
| 2106 90 50 | COMPOUND PREPARATIONS FOR MAKING NON-ALCOHOLIC BEVERAGES | 5% (Sch. I S.No. 143) | Save |
| 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% (Sch. I S.No. 143) | Save |
| 2106 90 59 | Compound preparations for making beverages : Other | 5% (Sch. I S.No. 143) | Save |
| 2106 90 60 | FOOD FLAVOURING MATERIAL | 5% (Sch. I S.No. 143) | Save |
| 2106 90 70 | CHURNA FOR PAN | 5% (Sch. I S.No. 143) | Save |
| 2106 90 80 | CUSTARD POWDER | 5% (Sch. I S.No. 143) | Save |
| 2106 90 91 | DIABETIC FOODS | 5% (Sch. I S.No. 143, Sch. I S.No. 144) | Save |
| 2106 90 92 | STERILIZED OR PASTEURIZED MILLSTONE | 5% (Sch. I S.No. 143) | Save |
| 2106 90 99 | OTHER | 5% (Sch. I S.No. 143) | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2106) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
