GST on Roti and Paratha

By Annapoorna

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Updated on: Oct 10th, 2025

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1 min read

The issue of GST on paratha has stirred quite a debate among Indian consumers, mainly because it used to be taxed differently from roti. The good news? The 56th GST Council meeting has brought clarity and relief that will delight many.

From September 22, 2025, the GST on all traditional Indian breads - including roti, chapati, khakhra, paratha, and parotta, has been slashed to zero. This is a significant shift from before when roti had a 5% GST and paratha, considered a processed product needing heating before consumption, was taxed at 18%.

So why was there a difference before? Paratha, unlike plain roti, contains additional ingredients and requires heating before it’s ready to eat. This complexity placed it under a higher tax bracket. But with the recent reforms, the government has chosen to simplify things and ease the tax burden on these everyday foods.

To make it simple:

  • Roti and chapati: Previous GST was 5%, now dropped to NIL.
  • Paratha: Previous GST was 18%, now also NIL.

This means all these popular Indian breads are now on equal footing when it comes to GST, making them more affordable for all.

This change is part of the government’s push to make GST more consumer-friendly and straightforward, though the official CBIC notification is still awaited.

Frequently Asked Questions

What is the GST rate and HSN code for Paratha in India?

The GST rate for paratha in India is now 0%, and its HSN code is 2106.

What is the GST rate and HSN code for Roti in India?

The GST rate for roti or chapati in India is 0%, and its HSN code is 1905.

Is GST applicable on cooked food?

Yes, GST on cooked food differs according to where it is supplied. Suppose it is an AC or non-AC restaurant not attached to a hotel or without hotel accommodation or is only a takeaway. In that case, the GST on cooked food is 5% without ITC claims for the restaurant under HSN code 9963. If the restaurant is attached to a hotel with a room tariff of Rs.7,500 per day, GST on cooked food is 18%, with ITC claims.

About the Author
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Annapoorna

Assistant Manager - Content
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I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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