The ice cream hsn code is 2105, the heading for ice cream and other edible ice, whether or not containing cocoa, and GST on ice cream is now 5%, down from 18% before 22 September. Kulfi, frozen desserts made with vegetable fat, ice candy and chocolate coated bars all share the code and rate.
Ice cream served at tables in a parlour may be restaurant service at 5% without credit. This page covers the codes, a distributor's bill, parlours and cones. Dairy and desserts are grouped under the food hub.
Ice cream: codes and GST rates
Item / HSN / GST- Ice cream, cups, cones and tubs5%Was 18% before the reform
- Kulfi5%Edible ice with milk
- Frozen desserts (vegetable fat)5%Edible ice
- Ice candy and ice lollies5%Edible ice
- Ice cream with cocoa or chocolate coating5%Whether or not containing cocoa
- Plain ice5%Ice and snow
- Ice cream served in a parlour with seating5% (no ITC)Restaurant service
- Ice cream cones (wafer, empty)5%Bakers' wares
- Deep freezers for parlours18%Equipment
Quick facts
HSN heading
2105: ice cream and other edible iceGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
18%Parlour service
5% without creditDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
0403 for kulfi
Ice cream hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Ice cream cups, tubs, family packs | 2105 00 | 5% |
| Cones (filled ice cream) | 2105 00 | 5% |
| Chocolate coated ice cream bars | 2105 00 | 5% |
| Kulfi | 2105 00 | 5% |
| Frozen dessert | 2105 00 | 5% |
| Ice candy, ice lolly | 2105 00 | 5% |
| Plain ice blocks | 2201 90 10 | 5% |
| Empty wafer cones | 1905 | 5% |
Gst on ice cream after the reform
Ice cream moved from 18% to 5% under the reform, along with chocolates, biscuits and other processed foods. A family pack with a taxable value of Rs 300 now carries Rs 15 GST instead of Rs 54. Stock bought at 18% before the change left distributors with extra credit to use against later tax.
Kulfi and frozen desserts
Kulfi made from milk and sugar and frozen is edible ice under 2105 at 5%. Frozen desserts made with vegetable oil instead of milk fat are also 2105 at 5%. Milk based sweets that are not frozen are on the chocolate and sweets page.
Ice cream parlour and restaurant service
An ice cream parlour that sells cups and cones over the counter to take away supplies goods at 5%. If it serves sundaes and scoops at tables with service, that is restaurant service at 5% without input tax credit. Many parlours do both; the billing should follow how the order is served. See restaurants.
Distributor's invoice
Ice cream distributor to a retailer: Vanilla family packs, HSN 2105 00, 100 packs, Rs 18,000. Kulfi sticks, HSN 2105 00, 500 pieces, Rs 7,500. Taxable value Rs 25,500. CGST 2.5% Rs 637.50. SGST 2.5% Rs 637.50. Total Rs 26,775.
Ice cream gst rate for makers and franchise parlours
Ice cream factories buy milk (nil), sugar (5%), milk powder (5%), flavours and packaging (18%), and sell at 5%. Some credit may pile up, and an inverted duty refund for inputs may be available on conditions. Franchise parlours pay royalty or franchise fees at 18%; if they sell mostly over the counter at 5%, they can use the credit, but if they run as restaurants at 5% without credit, the franchise GST is a cost.
Freezers and cones
Deep freezers for parlours and shops are 8418 30 at 18%; see refrigerators. Empty wafer cones bought by parlours are bakers' wares under 1905 at 5%. Milk and sugar inputs are on the milk and sugar pages.
Ice cream rates on this page reflect the reform entries in general terms. How the product is served can change the tax, so check the GST portal and ask a GST practitioner or chartered accountant about a parlour with seating.
Frequently asked questions
What GST rate applies to ice cream?
Ice cream under 2105 is 5% since 22 September, down from 18%.
What is the ice cream hsn code?
Ice cream and other edible ice are 2105, usually written 2105 00.
What is the kulfi hsn code?
Kulfi is edible ice under 2105, at 5%.
Is GST different in an ice cream parlour?
Takeaway sales are goods at 5%. Table service is restaurant service at 5% without credit.
What is the 2105 hsn code?
2105 is ice cream and other edible ice, whether or not containing cocoa.