HSN code 21032000 is the 8-digit tariff item for tomato ketchup and other tomato sauces, under heading 2103 and sub-heading 210320 (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 21032000 at a glance
| Tariff item (8 digits) | 21032000 |
|---|---|
| Heading (4 digits) | 2103: Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard |
| Sub-heading (6 digits) | 210320: Tomato ketchup and other tomato sauces |
| Chapter | 21: Miscellaneous edible preparations |
| Description | Tomato ketchup and other tomato sauces |
| 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. 139 (HSN 2103) covers "All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry..." 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 |
|---|---|---|---|---|
| 2103 | All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 139 |
Worked example: a ₹1,000 sale under HSN 21032000
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 (2103) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (210320) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (21032000), 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 heading 2103
- HSN 21031000: Soya sauce (5%)
- HSN 21033000: Mustard flour and meal and prepared mustard (5%)
- HSN 21039010: Curry paste (sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal) (5%)
- HSN 21039020: Chilli sauce (sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal) (5%)
- HSN 21039030: Majonnaise and salad dressings (sauces and preparations therefor, mixed condiments and mixed seasonings... (5%)
- HSN 21039040: Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and... (5%)
See every rate entry for the heading on the HSN 2103 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).