HSN code 21021010 is the 8-digit tariff item for culture yeast (active yeasts), under heading 2102 and sub-heading 210210 (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 21021010 at a glance
| Tariff item (8 digits) | 21021010 |
|---|---|
| Heading (4 digits) | 2102: Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders |
| Sub-heading (6 digits) | 210210: Active yeasts |
| Chapter | 21: Miscellaneous edible preparations |
| Description | Culture yeast (active yeasts) |
| 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. 138 (HSN 2102) covers "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" 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 |
|---|---|---|---|---|
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 138 |
Worked example: a ₹1,000 sale under HSN 21021010
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 (2102) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (210210) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (21021010), 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 210210
- HSN 21021020: Baker's yeast (active yeasts) (5%)
- HSN 21021090: Active yeasts: other (5%)
See every rate entry for the heading on the HSN 2102 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).