HSN Code
HSN Code 2106 — Food Preparations Not Elsewhere Specified
HSN heading 2106 is a catch-all for edible preparations without a more specific food heading — a broad category, not a single product type.
2106 exists precisely because the tariff can't list every possible food product by name — it's the heading edible preparations fall into when they don't fit chocolate (1806), bakery goods (1905), fruit/vegetable preparations (20), or another dedicated food heading. That makes it one of the broadest and most heterogeneous 4-digit headings in the whole classification.
Because the heading spans such different products — protein/nutrition supplement mixes, flavoured syrups and concentrates, ready-to-eat food mixes, and other miscellaneous edible items — the GST rate genuinely varies a lot at the 8-digit level within this single heading, more so than for most other goods.
This is one of the strongest examples of why a heading alone doesn't settle the rate: two products both correctly classified under 2106 can carry very different GST rates depending on exactly what they are — from nil for items like roti, paratha and prasadam, through 5% for namkeens and most food preparations, to 40% for pan masala. The rate breakdown on this page lists each entry.
GST rate for 2106
GST rate: Nil, 5%, 18% or 40% — depends on exactly what the goods are
- NilKhakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name calledNotification 10/2025, S. No. 100 — covers 1905 or 2106
- NilPrasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etcNotification 10/2025, S. No. 102 — covers 2106
- 5%Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; SweetmeatsNotification 9/2025, Schedule I, S. No. 142 — covers 2106
- 5%Food preparations not elsewhere specified or included [other than pan masala]Notification 9/2025, Schedule I, S. No. 145 — covers 2106 (other than 21069020)
- 5%Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelledNotification 9/2025, Schedule I, S. No. 143 — only for 2106 90 under 2106
- 5%Diabetic foodsNotification 9/2025, Schedule I, S. No. 144 — only for 2106 90 91 under 2106
- 40%Pan masala;Notification 9/2025, Schedule III, S. No. 14 — only for 2106 90 20 under 2106
- 18%Anything under 2106 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Protein concentrates and nutrition/supplement mixes
- Flavoured or sweetened syrups and concentrates for beverages
- Ready-to-eat or ready-to-cook food mixes without a more specific heading
- Other miscellaneous edible preparations
Commonly confused — classified elsewhere
- Chocolate and cocoa-based preparations — 1806
- Bread, biscuits, and other bakery products — 1905
- Fruit and vegetable juices and preparations — 20 (e.g. 2009)
All 17 codes under 2106
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 210610 | Protein concentrates and textured protein substances | Nil / 5% / 18% |
| 21061000 | Protein concentrates and textured protein substances | Nil / 5% / 18% |
| 210690 | Other | Nil / 5% / 18% / 40% |
| 21069011 | Sharbat | Nil / 5% / 18% |
| 21069019 | Other | Nil / 5% / 18% |
| 21069020 | Pan masala | Nil / 5% / 40% |
| 21069030 | Betel nut product known as "supari" | Nil / 5% / 18% |
| 21069040 | Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included, lactose syrup, glucose syrup and malto dextrine syrup | Nil / 5% / 18% |
| 21069050 | Compound preparations for making non-alcoholic beverages | Nil / 5% / 18% |
| 21069051 | Compound preparations for making beverages :Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol.,determined at 20 degree centigrade | Nil / 5% / 18% |
| 21069059 | Compound preparations for making beverages : Other | Nil / 5% / 18% |
| 21069060 | Food flavouring material | Nil / 5% / 18% |
| 21069070 | Churna for pan | Nil / 5% / 18% |
| 21069080 | Custard powder | Nil / 5% / 18% |
| 21069091 | Diabetic foods | Nil / 5% |
| 21069092 | Sterilized or pasteurized millstone | Nil / 5% / 18% |
| 21069099 | Other | Nil / 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Why is 2106 such a broad category compared to other food headings?
It's a catch-all — anything edible that doesn't have its own dedicated heading elsewhere in the food chapters lands here, which is why it spans everything from protein powders to flavoured syrups.
Do all products under 2106 carry the same GST rate?
No. Under the current notifications, items like khakhra, roti, chapathi and paratha are nil-rated, namkeens, bhujia and most other food preparations are 5%, and pan masala (2106 90 20) is 40%. Which one applies depends on what the product is, not just the heading.
How do I know if my food product belongs under 2106 or a more specific heading?
First check whether a more specific heading exists for your product elsewhere in Chapters 16–22 (meat/fish preparations, dairy, sugar, cocoa, cereals, vegetables/fruit, beverages). Only if none fits should you classify it under 2106's catch-all category — confirm on the GST portal if you're unsure.