HSN code 2106 is the Customs Tariff heading for food preparations not elsewhere specified or included, in Chapter 21 (Miscellaneous edible preparations). Goods of this heading are taxed at nil, 5% or 40%, depending on the exact description: 7 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2106
These are the entries of the current GST rate notifications whose column (2) names heading 2106 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5% | 9/2025-CT(R), Schedule I, S. No. 142 |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled | 5% | 9/2025-CT(R), Schedule I, S. No. 143 |
| 2106 90 91 | Diabetic foods | 5% | 9/2025-CT(R), Schedule I, S. No. 144 |
| 2106 (other than 21069020) | Food preparations not elsewhere specified or included [other than pan masala] | 5% | 9/2025-CT(R), Schedule I, S. No. 145 |
| 2106 90 20 | Pan masala | 40% | 9/2025-CT(R), Schedule III, S. No. 14 |
| 1905 or 2106 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil (0%) | 10/2025-CT(R), S. No. 100 |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | Nil (0%) | 10/2025-CT(R), S. No. 102 |
- 9/2025-CT(R), Schedule I, S. No. 143: This entry covers only the sub-heading or tariff item 2106 90 within heading 2106.
- 9/2025-CT(R), Schedule I, S. No. 144: This entry covers only the sub-heading or tariff item 2106 90 91 within heading 2106.
- 9/2025-CT(R), Schedule III, S. No. 14: This entry covers only the sub-heading or tariff item 2106 90 20 within heading 2106. Inserted by Notification 19/2025-Central Tax (Rate) with effect from 01.02.2026.
- 10/2025-CT(R), S. No. 100: One entry shared by 2 headings or chapters (1905, 2106); it applies to 2106 in the same way as to the others.
Goods of heading 2106 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 2106
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
| 40% | 20% | 20% | 40% |
Worked example: a ₹1,000 sale under HSN 2106
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: 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.
- At 40%: taxable value ₹1,000.00. Within your state, CGST ₹200.00 + SGST ₹200.00 = ₹400.00, invoice total ₹1,400.00. To a buyer in another state, IGST ₹400.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2106
Heading 2106 carries 3 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
What "pre-packaged and labelled" means
Several entries for heading 2106 turn on whether the goods are "pre-packaged and labelled". The Explanation to Notification 9/2025-Central Tax (Rate) defines this as commodities intended for retail sale, containing not more than 25 kg or 25 litre, which are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must carry the declarations required by that Act and its rules. The same goods sold loose, or in a pack above 25 kg or 25 litre, are outside that wording and fall under whichever other entry describes them.
Billing nil-rated goods of HSN 2106
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 2106 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2106) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2106 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 2106
Other headings in Chapter 21
Chapter 21 of the Customs Tariff is Miscellaneous edible preparations. This list has 6 of its headings, each with its own page. See all Chapter 21 headings.
Sources
- taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010437/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010534/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx