GoodsHSN 2106
(other than 21069020) Food preparations not elsewhere specified or included [other than pan masala] — GST rate 5%
5%GST
Condition: other than 21069020) Food preparations not elsewhere specified or included [other than pan masala]
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 2106 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, (other than 21069020) food preparations not elsewhere specified or included [other than pan masala] classified under HSN 2106 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: other than 21069020) Food preparations not elsewhere specified or included [other than pan masala].