GST on food is now nil or 5% for nearly everything in a kirana store: fresh vegetables, fruits, milk, paneer, eggs and loose grains carry no GST, while packed staples, oils, ghee, biscuits, namkeen, chocolates and spices are 5%. The only food items at the top end are aerated and sweetened drinks at 40%.
Restaurant food is a service, not goods, and is taxed at 5% without input tax credit in most places. This hub explains the nil and 5% lines, the packed versus loose rule, and links every food page, from milk and rice to cold drinks.
Food items: codes and GST rates
Item / HSN / GST- Fresh vegetables, fruits, eggs, fresh meat and fishNilNot frozen or processed
- Fresh milk, UHT milk, paneer and chenaNilPaneer nil even when packed
- Loose rice, wheat, atta and pulsesNilNot pre-packaged and labelled
- Pre-packaged and labelled rice, atta, dal5%Packed under the legal metrology rules
- Roti, chapati, paratha, khakhra, pizza breadNilIndian breads
- Butter, ghee and cheese5%Moved down from 12%
- Edible oils5%All vegetable oils
- Biscuits, cakes, namkeen and bhujia5%Moved down from 18% or 12%
- Chocolates and ice cream5%Moved down from 18%
- Tea, coffee and spices5%Instant coffee extracts also 5%
- Aerated and sweetened drinks40%Demerit list
- Restaurant food (dine in, takeaway, delivery)5% (no ITC)Service rate, not goods rate
Quick facts
Nil list
Notification 10/2025-Central Tax (Rate)5% list
Schedule I of notification 9/202540% list
Aerated, sweetened and caffeinated drinksRestaurant food
5% without input tax creditHotel restaurants
18% with credit where room tariff is above Rs 7,500Digits to print
4 digits up to Rs 5 crore turnover, 6 above
Gst on food items: grocery table
| Item | HSN | GST |
|---|---|---|
| Fresh vegetables and fruits | Chapters 7 and 8 | Nil |
| Eggs, fresh meat, fresh fish | 0407, 02, 03 | Nil |
| Milk, curd, lassi (loose), paneer | 0401, 0403, 0406 | Nil |
| Butter, ghee, cheese | 0405, 0406 | 5% |
| Rice, wheat, atta, loose | 1006, 1001, 1101 | Nil |
| Same, pre-packaged and labelled | 1006, 1001, 1101 | 5% |
| Pulses, loose or packed | 0713 | Nil or 5% |
| Sugar, jaggery | 1701 | 5% |
| Salt | 2501 | Nil |
| Edible oil | 1507 to 1515 | 5% |
| Spices | 0904 to 0910 | 5% |
| Tea, coffee | 0902, 0901 | 5% |
| Biscuits, cakes, rusks | 1905 | 5% |
| Namkeen, bhujia | 2106 | 5% |
| Chocolates, sweets | 1806, 1704 | 5% |
| Noodles, pasta | 1902 | 5% |
| Ice cream | 2105 | 5% |
| Packaged drinking water | 2201 | 5% |
| Aerated drinks | 2202 | 40% |
The packed and labelled rule
For cereals, flours, pulses, curd and similar staples, the rate depends on how they are sold. Sold loose from a sack, they are nil. Sold as pre-packaged and labelled goods, meaning packed in advance in a package that must carry the details required under the Legal Metrology Act, 2009, they are 5%. Large packs above 25 kg sold to businesses are generally not treated as pre-packaged for retail sale; check the definition before billing. Paneer and chena are nil even when pre-packaged.
Food hsn code and gst rate: pages in this group
| Page | Main code | GST |
|---|---|---|
| Milk and dairy | 0401 | Nil or 5% |
| Rice | 1006 | Nil or 5% |
| Wheat and flour | 1001 | Nil or 5% |
| Pulses | 0713 | Nil or 5% |
| Spices | 0910 | 5% |
| Edible oils | 1507 | 5% |
| Sugar and jaggery | 1701 | 5% |
| Salt | 2501 | Nil |
| Tea and coffee | 0902 | 5% |
| Dry fruits | 0802 | 5% |
| Biscuits, bread and cakes | 1905 | Nil or 5% |
| Namkeen and snacks | 2106 | 5% |
| Chocolate and sweets | 1806 | 5% |
| Noodles and pasta | 1902 | 5% |
| Pickles, sauces and jams | Chapter 20 | 5% |
| Ice cream | 2105 | 5% |
| Honey | 0409 | 5% |
| Fruits and vegetables | 0701 | Nil |
| Eggs, meat and fish | 0407 | Nil or 5% |
| Maize and millets | 1005 | Nil or 5% |
| Seeds | 1209 | Nil |
| Cattle and poultry feed | 2309 | Nil or 5% |
| Packaged water | 2201 | 5% |
| Cold drinks and juices | 2202 | 5% or 40% |
| Tobacco and pan masala | 2401 | 40% |
| Alcohol | 2208 | Outside GST |
Gst on restaurant food
Food served in a restaurant, sent as takeaway or delivered is a supply of service. The rate is 5% without input tax credit for standalone restaurants, dhabas, cafes, food courts and cloud kitchens. A restaurant inside a hotel where any room is priced above Rs 7,500 a day is a specified premises and charges 18% with credit. Food sold through a delivery app is taxed in the same way, with the app collecting the tax for restaurant service. Details are on the restaurant GST rate page.
What changed for food in the reform
- Butter, ghee, cheese, dry fruits, namkeen, pasta, jams, sauces and fruit juices moved from 12% to 5%.
- Biscuits, cakes, chocolates, ice cream, cornflakes, instant coffee and soups moved from 18% to 5%.
- UHT milk, paneer, chena and Indian breads including pizza bread and khakhra became nil.
- Aerated and sweetened drinks moved from 28% plus cess to 40%.
Kirana store hsn code tips
A kirana shop that sells hundreds of items needs a clean item master. Set each item's HSN and rate once, and keep loose and packed versions as separate items where the rate differs. A shop with turnover up to Rs 1.5 crore may choose the composition scheme and pay 1% of turnover, which avoids the item-wise rate work, but it cannot collect tax from customers.
A wholesale grocery bill in one state: Pre-packaged basmati rice 5 kg bags, HSN 1006 30, taxable value Rs 20,000, CGST 2.5% Rs 500, SGST 2.5% Rs 500. Loose toor dal, HSN 0713 60, Rs 15,000, Nil. Total Rs 36,000.
This hub summarises GST on food under the current goods and services notifications as general information. Rates for packed and loose goods turn on definitions that are tested case by case, so verify the entry for your product on the GST portal and get advice from a GST practitioner or chartered accountant where needed.
Frequently asked questions
What is the GST rate on food items?
Fresh food and loose staples are nil. Pre-packaged staples and most processed foods are 5%. Aerated and sweetened drinks are 40%.
What is the GST on restaurant food?
5% without input tax credit in most restaurants. Restaurants in hotels with rooms above Rs 7,500 a day charge 18% with credit.
Is GST charged on loose rice and atta?
No. Loose cereals and flours are nil. The same goods pre-packaged and labelled are 5%.
What is the grocery gst rate on packed food?
Most packed foods such as biscuits, namkeen, ghee, oils and spices are 5%.
Is GST charged on paneer?
No. Paneer and chena are nil rated, whether loose or pre-packaged.