Honey HSN Code and GST Rate

Honey hsn code and gst rate table

Honey gst rate: loose or packed

Natural honey that is not pre-packaged and labelled is on the nil list. Jars filled ahead of sale and carrying the required label details count as pre-packaged, so they pay 5%. A beekeeper selling honey by weight from a drum at a village market sells loose honey, which is nil. A shop that fills plain bottles from a drum in front of the buyer also sells loose honey.

Artificial honey

Artificial honey sits with sugars under 1702 90 at 18%, and blending it with some natural honey does not change that. Labels that say "honey syrup" or "flavoured honey" need a careful look; if natural honey is not the main ingredient, the product may be artificial honey.

Honey processor's invoice

Beekeepers and beeswax

Beekeepers who sell raw honey loose to processors charge no GST and have no registration duty for those sales. Processors buying raw honey at nil and selling labelled jars at 5% pay tax only on their own sales. Beeswax is 1521 90 at 5%. Bee boxes and equipment are taxed at their goods rates: wooden bee boxes under 4421 and smokers and extractors as tools or machines, mostly at 18%.

Honey gst rate and the reform

Natural honey was already nil when loose and 5% when packed before 22 September, and the reform did not change that. Artificial honey stayed at 18%. The reform did cut rates on many items that use honey, such as biscuits and chocolates, which moved to 5%.

Honey hsn code for exporters and adulteration checks

India exports honey in bulk, mostly in drums to food processors abroad. Exports are zero rated under the usual conditions. Buyers often ask for tests to confirm the honey is natural; a product found to contain added sugar syrup may be treated as artificial honey at 18%, so processors should keep test reports with their records.

Honey in other products

Honey used in medicines, cosmetics and sweets becomes part of those products, and the product's own rate applies. Honey based ayurvedic medicines are 5%, honey face packs 18%, and honey candy 5%. See medicines and cosmetics.