56th Meeting of GST Council has introduced significant rate changes for various food and beverage items. Essential products like Ultra High Temperature (UHT) milk, packaged paneer, and Indian breads such as paratha, roti, and chapati are now exempt from GST, a reduction from their previous 5% or 18% rates. The tax on many common items, including butter, cheese, most dried nuts and fruits, and a variety of prepared foods like pasta, jams, and namkeens, has been reduced from 12% to 5%. Additionally, chocolates, cocoa powder, ice cream, and coffee extracts now also fall under the 5% slab, down from 18%. Conversely, some beverages, including aerated waters, caffeinated drinks, and carbonated fruit beverages, have seen their rates increase from 28% to 40% as part of a move to a “sin and luxury” tax category. Pan masala and other tobacco products also fall into this higher tax bracket.
(5% To Nil)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 0401 | Ultra-High Temperature (UHT) milk |
| 2. | 0406 | Chena or paneer, pre-packaged and labelled |
| 3. | 1905 | Pizza bread |
| 4. | 1905 or 2106 | Khakhra, chapathi or roti |
(18% to Nil)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 2106 | Paratha, parotta and other Indian breads by any name called |
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 0402 91 10, 0402 99 20 | Condensed milk |
| 2. | 0405
|
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads |
| 3. | 0406 | Cheese |
| 4. | 0801 | Brazil nuts, dried, whether or not Shelled or Peeled |
| 5. | 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachos, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] |
| 6. | 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried |
| 7. | 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried |
| 8. | 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] |
| 9. | 1108 | Starches; inulin |
| 10. | 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 |
| 11. | 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 |
| 12. | 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared |
| 13. | 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified |
| 14. | 1505 | Wool grease and fatty substances derived therefrom (including lanolin) |
| 15. | 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |
| 16. | 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared |
| 17. | 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
| 18. | 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included |
| 19. | 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products |
| 20 | 1602 | Other prepared or preserved meat, meat offal, blood or insects |
| 21. | 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates |
| 22. | 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs |
| 23. | 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved |
| 24. | 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) |
| 25. | 1704 | Sugar boiled confectionery |
| 26. | 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared |
| 27. | 1905 90 30 | Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) |
| 28. | 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid |
| 29. | 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid |
| 30. | 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid |
| 31. | 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 |
| 32. | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 |
| 33. | 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) |
| 34. | 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter |
| 35. | 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits |
| 36. | 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
| 37. | 2009 89 90 | Tender coconut water, pre-packaged and labelled |
| 38. | 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
| 39. | 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders |
| 40. | 2103 | All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings |
| 41. | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters |
| 42. | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled |
| 43. | 2106 90 91 | Diabetic foods |
| 44. | 2201 | Drinking water packed in 20 litre bottles |
| 45. | 2202 99 10 | Soya milk drinks |
| 46. | 2202 99 20 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] |
| 47. | 2202 99 30 | Beverages containing milk |
(18% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 1107 | Malt, whether or not roasted |
| 2. | 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder] |
| 3. | 1517 10 | All goods i.e. Margarine, Linoxyn |
| 4. | 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes |
| 5. | 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured |
| 6. | 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes |
| 7. | 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] |
| 8. | 1704 | Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery] |
| 9. | 1804 | Cocoa butter, fat and oil |
| 10. | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 11. | 1806 | Chocolates and other food preparations containing cocoa |
| 12. | 1901 | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included |
| 13. | 1904 | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes |
| 14. | 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products |
| 15. | 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 16. | 2101 20 | All goods i.e 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 |
| 17. | 2104 | Soups and broths and preparations therefor; homogenised composite food preparations |
| 18. | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa |
| 19. | 2106 | Food preparations not elsewhere specified or included |
| 20. | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured |
| 21. | 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages |
| 22. | 3503 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 |
| 23. | 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches |
(18% to 40%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1 | 2202 91 00,2202 99 | Other non-alcoholic beverages |
(28% to 40%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 2106 90 20 | *Pan masala |
| 2. | 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
| 3. | 2202 99 90 | Caffeinated Beverages |
| 4. | 2202 |
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice |
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