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GST Rates & HSN Codes on Tea & Coffee Extracts, Essence & Concentrates - Chapter 21


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
210111 EXTRACTS, ESSENCES AND CONCENTRATES 18% 15/11/2017
21011110 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21011120 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21011130 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21011190 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21011200 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 18% 15/11/2017
210120 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 18% 01/07/2017
21012010 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21012020 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21012030 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
21012090 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - EXTRACTS 0% 01/07/2017
210130 ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF 12% 01/07/2017
21013010 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED 0% 01/07/2017
21013020 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED 0% 01/07/2017
21013090 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONSWITH A BASIS OF THESE PRODUCTS OR WITH ABASIS OF COFFEE, TEA OR MATE; ROASTEDCHICORY AND OTHER ROASTED COFFEESUBSTITUTES, AND EXTRACTS, ESSENCESAND CONCENTRATES THEREOF - ROASTED 0% 01/07/2017
2102 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING 3002); PREPARED BAKING POWDERS 12% 01/07/2017
210210 ACTIVE YEASTS 12% 01/07/2017
21021010 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - ACTIVE YEASTS : CULTURE YEAST 12% 01/07/2017
21021020 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - ACTIVE YEASTS : BAKERS YEAST 12% 01/07/2017
21021090 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - ACTIVE YEASTS : OTHER 12% 01/07/2017
21022000 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - INACTIVE YEASTS, OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD 12% 01/07/2017
21023000 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLECELL MICRO - ORGANISMS, DEAD (BUT NOTINCLUDING VACCINES OF HEADING 3002);PREPARED BAKING POWDERS - PREPARED BAKING POWDERS 12% 01/07/2017
2103 SAUCES AND PREPARATIONS THEREFOR, MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD 12% 15/11/2017
21031000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - SOYA SAUCE 12% 15/11/2017
21032000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - TOMATO KETCHUP AND OTHER TOMATO SAUCES 12% 15/11/2017
21033000 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD 12% 15/11/2017
210390 OTHER 12% 15/11/2017
21039010 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : CURRY PASTE 12% 15/11/2017
21039020 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : CHILLI SAUCE 12% 15/11/2017
21039030 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : MAJONNAISE AND SALAD DRESSINGS 12% 15/11/2017
21039040 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : MIXED, CONDIMENTS AND MIXED SEASONING 12% 15/11/2017
21039090 SAUCES AND PREPARATIONS THEREFOR, MIXEDCONDIMENTS AND MIXED SEASONINGS;MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD - OTHER : OTHER 12% 15/11/2017
2104 SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS 18% 01/07/2017
210410 SOUPS AND BROTHS AND PREPARATIONS THEREFOR 18% 01/07/2017
21041010 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS - SOUPS AND BROTHS AND PREPARATIONS THEREFOR : DRIED 18% 01/07/2017
21041090 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS - SOUPS AND BROTHS AND PREPARATIONS THEREFOR : OTHER 18% 01/07/2017
21042000 SOUPS AND BROTHS AND PREPARATIONSTHEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS HOMOGENISED COMPOSITE FOOD PREPARATIONS 18% 01/07/2017
2105 ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA 18% 01/07/2017
21050000 ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA 18% 01/07/2017
2106 Khakhra, plain chapatti or roti 5% 13/10/2017
2106 Roasted Gram ,idli/dosa batter, chutney powder 5% 22/09/2017
2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters 12% 01/07/2017
2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 0% 01/07/2017
2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED 18% 15/11/2017 22/09/2017 1/07/2017
21061000 PROTEIN CONCENTRATES AND TEXTURED PROTEIN SUBSTANCES 18% 15/11/2017 22/09/2017 1/07/2017
210690 OTHER(Sweetmeats) 5% 01/07/2017
210690 OTHER(Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE) 5% 01/07/2017
210690 OTHER(Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]) 12% 01/07/2017
21069011 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SOFT DRINK CONCENTRATES : SHARBAT 18% 15/11/2017 22/09/2017 1/07/2017
21069019 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SOFT DRINK CONCENTRATES : OTHER 18% 15/11/2017 22/09/2017 1/07/2017
21069020 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : PAN MASALA 28% 60% 01/07/2017
21069030 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : BETEL NUT PRODUCT KNOWN AS SUPARI 18% 15/11/2017 22/09/2017 1/07/2017
21069040 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : SUGAR-SYRUPS CONTAINING ADDED FLAVOURING OR COLOURING MATTER, NOT ELSEWHERE SPECIFIED ORINCLUDED; LACTOSE SYRUP; GLUCOSE SYRUP ANDMALTO DEXTRINE SYRUP 18% 15/11/2017 22/09/2017 1/07/2017
21069050 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : COMPOUND PREPARATIONS FOR MAKING NON-ALCOHOLIC BEVERAGES 18% 15/11/2017 22/09/2017 1/07/2017
21069060 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : FOOD FLAVOURING MATERIAL 18% 15/11/2017 22/09/2017 1/07/2017
21069070 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : CHURNA FOR PAN 18% 15/11/2017 22/09/2017 1/07/2017
21069080 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : CUSTARD POWDER 18% 15/11/2017 22/09/2017 1/07/2017
21069091 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : DIABETIC FOODS 12% 15/11/2017
21069092 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : STERILIZED OR PASTEURIZED MILTONE 18% 15/11/2017 22/09/2017 1/07/2017
21069099 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED - OTHER : OTHER : OTHER 18% 15/11/2017 22/09/2017 1/07/2017
2109 OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL 0% 01/07/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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