Introduction:
For sweets and snacks manufacturers in India, understanding the correct Harmonized System of Nomenclature (HSN) codes is crucial for proper classification and taxation. This article provides insights into the HSN codes specified by the Kerala Authority for Advance Ruling (AAR) and their corresponding tax rates.
Various HSN codes are applicable for Sweets and Snack manufacturers in India. Here i shared major HSN codes used in this industry based on ruling of Kerala Kerala Authority for Advance Ruling.
An application filed by M/s. Square One Homemade Treats before Kerala AAR and requested advance ruling on the following:
i) Wether resale of food and bakery products fall under restaurant services.
ii) whether classification of HSN and Tax rates done by the applicant is correct or not.
In this ruling, Kerala Authority for Advance Ruling (AAR) has specified various HSN codes for sweets, snacks, Pickles etc. Few HSN codes list is drafted in below table,
|
HSN |
Goods |
Rate |
| 210690 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled. | CGST – 2.5% and SGST – 2.5% |
| 210690 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled. | CGST – 6% and SGST – 6% |
| 210690 | Sweetmeats – Agra Peda, Maladoo, Rava Ladoo, kappa Ladoo, Kesari, Kesari Beetroot, Boli, Boli Banana, Pappada Boli, Churuttu, Sweet Kachori, Halwa Guava, Halwa Jackfruit, Halwa Mango, Halwa Wheat, Carrot Sweet, Kaju Barfi, Aval Vilayichathu, Ariunda, Avalose Unda, Diamon Cuts (Sweet), Carrot Sweet, Unniyapam etc. | CGST – 2.5% and SGST – 2.5% |
| 20081940 | Banana Chips, Chakka Chips, Cheema Chakka Chips, Chembu Chips, Kappa Chips, Sarkara Varatti, Kovakkai Vattal, Pavakkai Vattal etc… | CGST – 6% and SGST – 6% |
| 2008 | Fried Peanuts, Chilly Nuts etc.. | CGST – 6% and SGST – 6% |
| 2001 | Pickles namely, Mango, Lime, Ginger, Bitter gourd pickles etc… | CGST – 6% and SGST – 6% |
| 16041210 | Fish pickles etc. | CGST – 6% and SGST – 6% |
| 1602900 | Meat Pickles etc.. | CGST – 6% and SGST – 6% |
| 1704 | Sugar boiled confectionery | CGST – 6% and SGST – 6% |
| 1704 | Palmyra sugar, 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, khaja, khajuli, anarsa | CGST – 2.5% and SGST – 2.5% |
| 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. | CGST – 9% and SGST – 9% |
In this article, we have shared majority of HSN codes applicable for Sweets and Snacks manufacturers. Kindly check the above mentioned HSN codes in https://cbic-gst.gov.in/gst-goods-services-rates.html.
Conclusion:
This comprehensive list of HSN codes provides clarity to sweets and snacks manufacturers regarding the correct classification and taxation of their products. By adhering to the specified HSN codes and tax rates, manufacturers can ensure compliance with legal regulations and avoid potential penalties. It’s essential to consult official sources and seek professional advice for accurate interpretation and implementation of HSN codes.
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Disclaimer: Nothing contained in this document is to be construed as a legal opinion or view of either of the author whatsoever and the content is to be used strictly for informational and educational purposes. While due care has been taken in preparing this article, certain mistakes and omissions may creep in. the author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.
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