(Last Updated On: June 25, 2017)

GST Rates Chapter 21

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 21: MISCELLANEOUS EDIBLE PREPARATIONS

GST RATES

Nil :

Prasadam : 2106 supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

5% :

Sweetmeats : 2106 90

12% :

1.		Roasted chicory : 2101 30
2.		Roasted coffee substitutes : 2101 30
3.		Extracts and essences thereof : 2101 30
4.		Yeasts and prepared baking powders : 2102
5.		Texturised vegetable proteins (soya bari) : 2106.
6.		2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.
7.		See also Sl. No. 2 of 18%.
8.		² *[2106 Bari made of pulses including mungodi].*

18% :

All goods not specified elsewhere

1.		2101 20 Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate (i.e. instant tea, quick brewing black tea, tea aroma, etc.)
2.		2103 Sauces and preparations therefor.
		[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
		2103, 2103 00, 2103 90 90 : Ketchup & Sauces (other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings), Mustard sauces : 12%].
3.		2104 Soups and broths and preparations therefor; homogenised composite food preparations.
4.		2105 Ice cream and other edible ice, whether or not containing cocoa.
5.		2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.
6.		See also Sl. No. 2 of 28%.

28% :

1.		Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) : 2101
2.		Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other sauces and preparations therefor : 2103
		[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under:
		2103 90 10, 2103 90 30, 2103 90 40 : Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings : 18%].
3.		Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugarsyrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder : 2106.
4.		Pan masala : 2106 90 20

Description of supply	Tariff item, heading, sub- heading, Chapter, of goods or service, as the case may be	Rate for GST Compensation Cess
(1)	(2)	(3)
♦ Pan Masala	2106 90 20	60%

2. Inserted by the GST Council in 16th Meeting held on 11-6-2017