The namkeen hsn code is 2106 90, which covers namkeens, bhujia, mixtures, chabena and similar ready to eat snacks, and GST on namkeen is 5%, whether sold loose or pre-packaged. Potato chips (2005 20 in the tariff), banana chips (2008 19) and puffed cereal snacks (1904) are also 5%.
Some traditional snacks are nil: khakhra, pappad, and loose murmura and chira. A namkeen shop that sells both packed snacks and loose items from glass jars charges 5% on both, since the namkeen entry applies whether or not the snack is pre-packaged. Below are the codes for a snack shop, a namkeen maker's bill and the cases that turn a snack sale into restaurant service. Sweets and bakery items are reached from the food hub.
Namkeen and snacks: codes and GST rates
Item / HSN / GST- Namkeen, bhujia, mixture, chabena5%Ready to eat, packed or loose
- Roasted gram and similar5%Edible preparations
- Soya bari and mungodi5%Pulse based bari
- Potato chips5%Prepared vegetables
- Banana chips and nut based snacks5%Prepared fruit and nuts
- Puffed and extruded cereal snacks5%Prepared from cereals
- Murmura (puffed rice), chira, pohaNilLoose; packed 5%
- KhakhraNilNil list
- PappadNilNil list
Quick facts
HSN heading
2106: food preparations not elsewhere specifiedGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12% for namkeen in many casesDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveChips
2005 20 potato, 2008 19 bananaCommon wrong code
1905 for namkeen
Namkeen hsn code and gst rate table
| Snack | HSN | GST |
|---|---|---|
| Bhujia, sev, mixture, chivda | 2106 90 | 5% |
| Roasted chana, chana jor | 2106 | 5% |
| Soya bari, mungodi | 2106 | 5% |
| Potato chips, wafers | 2005 20 | 5% |
| Banana chips | 2008 19 | 5% |
| Coated peanuts, masala nuts | 2008 19 | 5% |
| Puffed corn snacks, extruded cereal snacks | 1904 | 5% |
| Murmura, chira, poha (loose) | 1904 | Nil |
| Murmura, chira, poha (packed and labelled) | 1904 | 5% |
| Khakhra | 1905 | Nil |
| Pappad | 1905 | Nil |
| Mathri, namak para (bakery style) | 1905 90 | 5% |
2106 hsn code gst rate
Heading 2106 holds food preparations not covered elsewhere. Schedule I lists namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled, at 5%. Other food preparations of 2106 are also 5%, except pan masala, which is a demerit item; see tobacco and pan masala.
Chips hsn code and gst rate
Potato chips and wafers are vegetables prepared or preserved under 2005 20 at 5%. Banana chips and other fruit chips are 2008 19 at 5%. Corn based extruded snacks made from cereal are 1904 at 5%. So every type of chips on a shop shelf is 5%.
Snack maker's invoice
Namkeen factory to a distributor: Aloo bhujia 400 g, HSN 2106 90, 500 packs, Rs 40,000. Potato chips 50 g, HSN 2005 20, 1,000 packs, Rs 15,000. Taxable value Rs 55,000. IGST 5% Rs 2,750. Total Rs 57,750.
A namkeen maker buying edible oil, besan and spices at 5% and packaging at 18% may build up a little credit; see edible oils and pulses.
Namkeen gst rate after the reform
Many namkeens and mixtures were at 12% before 22 September; the reform brought them to 5% along with biscuits, chocolates and sweets. Potato chips moved from 12% to 5%. A snack distributor whose billing software still shows 12% on namkeen lines needs fixing at once, with refunds or credit notes to buyers who were billed the old rate.
Snacks served at a counter
A sweet and namkeen shop that sells snacks to take away supplies goods at 5%. Serving samosas, kachoris and chaat to customers at the shop is restaurant service at 5% without input tax credit. See restaurants.
Namkeen makers should read this snack guide as background. Ingredients and form can move a snack between headings, so check the GST portal and ask a GST practitioner or chartered accountant about new snack products.
Frequently asked questions
How much GST is charged on namkeen?
Namkeen, bhujia and mixtures under 2106 90 are taxed at 5%, loose or packed.
What is the 2106 hsn code?
2106 is food preparations not elsewhere specified, including namkeen and sweets, mostly at 5%.
What is the chips hsn code and gst rate?
Potato chips are 2005 20 and banana chips 2008 19, both at 5%.
What is the snacks hsn code?
Most snacks are 2106 90, 2005 20, 2008 19 or 1904, all at 5%.
Is khakhra taxed?
No. Khakhra is nil rated.