GST on Papad: Applicability, HSN Code and GST Rate

Papad is a popular snack in India and the question on whether GST on papad is applicable often arises. In this article, we will discuss the applicability of GST on papad as well as the GST rate and HSN code on papad. 

Applicability of GST on Papad

GST on papad is currently exempted. However, Kachri and Kachari papads, also known as fryums, which are manufactured through the process of extrusion, attract GST. 

Papad HSN Code and GST Rate

Papad is categorised under HSN code 19059040. Under the current tax structure, papad enjoys a favourable GST rate of 0%, making it a nil-rated product. 

However, when it comes to Kachri and Kachari papads, also known as fryums, that come under the HSN code 19059030, a higher GST rate of 18% applies. This was clarified in the CBIC Circular No. 189/01/2023-GST.

Frequently Asked Questions

What recent changes have been made regarding the applicability of GST on papad?

There is no recent change with regards to GST on papad. However, recommendations are there from the Fitment Committee to reduce the GST rate for Kachri and Kashari Papad for bringing uniformity among the different types of papads. 

What is the HSN code for papads?

Papads are categorised under the HSN code 19059040.

Is papad subject to GST in India?

In India, papad, regardless of its shape, is categorically exempt from the Goods and Services Tax (GST), thereby relieving it from any tax obligation.