HSN Code 2106 — Food preparations (namkeen)
HSN code 2106 covers Food Preparations Not Elsewhere Specified or Included. Under GST 2.0 (effective 22 September 2025), HSN 2106 (food preparations (namkeen)) is taxed at 18% GST. This code falls under Chapter 21 — Miscellaneous edible preparations.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 2106 at a glance
| HSN Code | 2106 |
| Description | Food Preparations Not Elsewhere Specified or Included |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 21 — Miscellaneous edible preparations |
| Heading | 2106 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 2106
Heading 2106 is the residual basket of Chapter 21 — "Food Preparations Not Elsewhere Specified or Included." It catches edible preparations that don't fit any earlier, more specific food heading. In everyday trade this covers things like protein powders and dietary supplements, soft-drink and beverage concentrates, ready-mix bases and instant mixes, paan masala, sweetmeats and namkeen-type mixtures, custard and dessert powders, compound preparations for making beverages, and similar "miscellaneous" edible goods. Under GST 2.0, the heading-level default GST rate on this page is 18%, but 2106 is a residual heading and several specific products underneath it sit at 5% (for example sweetened/flavoured edible products covered by lower-rate sub-codes) or even 28% (for example paan masala). Always apply the rate on the exact 6 or 8-digit sub-code from the sub-classification table on this page, not the heading-level default. Because 2106 is a catch-all, the specific 6 or 8-digit sub-code matters: a wholesaler invoicing in Tally writes the applicable sub-heading on the tax invoice, carries it into the HSN summary of GSTR-1, and quotes it on the e-way bill. Reporting depth follows turnover — up to Rs 5 crore aggregate turnover report 4-digit 2106 on B2B invoices; above Rs 5 crore report at 6 digits. Classification tip: before defaulting a product to 2106, confirm no earlier heading in Chapters 16-21 describes it more precisely, since 2106 applies only when nothing else fits.
Sub-classifications under HSN 2106
15 more specific 6- and 8-digit codes fall under 2106 (food preparations (namkeen)). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 210610 | Protein Concentrates and Textured Protein Substances | 18% |
| 210690 | Other: | 5% |
| 21061000 | Protein Concentrates and Textured Protein Substances | 18% |
| 21069011 | Sharbat | 5% |
| 21069019 | Other | 5% |
| 21069020 | Pan Masala | 28% |
| 21069030 | Betel Nut Product Known as "Supari" | 5% |
| 21069040 | Sugar-Syrups Containing Added Flavouring or Colouring Matter, Not Elsewhere Specified or Included, Lactose Syrup, Glucose Syrup and Malto Dextrine Syrup | 5% |
| 21069050 | Compound Preparations for Making Non-Alcoholic Beverages | 5% |
| 21069060 | Food Flavouring Material | 5% |
| 21069070 | Churna for Pan | 5% |
| 21069080 | Custard Powder | 5% |
| 21069091 | Diabetic Foods | 5% |
| 21069092 | Sterilized or Pasteurized Millstone | 5% |
| 21069099 | Other | 5% |
Frequently Asked Questions
What GST rate applies to food preparations under HSN 2106 like protein powders or instant mixes?
Do I report HSN 2106 at 4 digits or 6 digits in my GSTR-1?
What is the HSN code for food preparations (namkeen)?
What is the GST rate on food preparations (namkeen)?
Which chapter does HSN code 2106 belong to?
Is the HSN code 2106 mandatory on invoices for food preparations (namkeen)?
Related HSN codes in Chapter 21
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