HSN code 21011110 is the 8-digit tariff item for instant coffee, flavoured (extracts, essences and concentrates), under heading 2101 and sub-heading 210111 (Chapter 21). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 21011110 at a glance
| Tariff item (8 digits) | 21011110 |
|---|---|
| Heading (4 digits) | 2101: Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
| Sub-heading (6 digits) | 210111: Extracts, essences and concentrates |
| Chapter | 21: Miscellaneous edible preparations |
| Description | Instant coffee, flavoured (extracts, essences and concentrates) |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 135 (HSN 2101 11, 2101 12 00) covers "Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 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 | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 135 |
Worked example: a ₹1,000 sale under HSN 21011110
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (2101) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (210111) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (21011110), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 210111
- HSN 21011120: Instant coffee, not flovered (extracts, essences and concentrates) (5%)
- HSN 21011130: Coffee aroma (extracts, essences and concentrates) (5%)
- HSN 21011190: Extracts, essences and concentrates: other (5%)
See every rate entry for the heading on the HSN 2101 page, or all Chapter 21 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).