HSN code 21069020 is the 8-digit tariff item for pan masala (food preparations not elsewhere specified or included, other), under heading 2106 and sub-heading 210690 (Chapter 21). GST is 40%: 20% CGST + 20% SGST within a state, or 40% IGST to another state. Rates as of 2026-10-21.
HSN 21069020 at a glance
| Tariff item (8 digits) | 21069020 |
|---|---|
| Heading (4 digits) | 2106: Food preparations not elsewhere specified or included |
| Sub-heading (6 digits) | 210690: Other |
| Chapter | 21: Miscellaneous edible preparations |
| Description | Pan masala (food preparations not elsewhere specified or included, other) |
| GST rate | 40% |
| Within the state | 20% CGST + 20% SGST (or UTGST) |
| To another state | 40% IGST |
9/2025-CT(R), Schedule III, S. No. 14 (HSN 2106 90 20) covers "Pan masala" at 40%.
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 |
|---|---|---|---|---|
| 2106 90 20 | Pan masala | 40% | 20% + 20% | 9/2025-CT(R), Schedule III, S. No. 14 (as amended by 19/2025-Central Tax (Rate) from 01.02.2026) |
Worked example: a ₹1,000 sale under HSN 21069020
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 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 (2106) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (210690) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (21069020), 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 210690
- HSN 21069011: Sharbat (food preparations not elsewhere specified or included, other) (nil or 5%)
- HSN 21069030: Betel nut product known as "supari" (nil or 5%)
- HSN 21069040: Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included, lactose... (nil or 5%)
- HSN 21069050: Compound preparations for making non-alcoholic beverages (nil or 5%)
- HSN 21069051: Compound preparations for making beverages:Compound alcoholic preparations of a kind used for the... (nil or 5%)
- HSN 21069059: Compound preparations for making beverages: other (nil or 5%)
- HSN 21069060: Food flavouring material (food preparations not elsewhere specified or included, other) (nil or 5%)
- HSN 21069070: Churna for pan (food preparations not elsewhere specified or included, other) (nil or 5%)
- HSN 21069080: Custard powder (food preparations not elsewhere specified or included, other) (nil or 5%)
- HSN 21069091: Diabetic foods (food preparations not elsewhere specified or included, other) (5%)
- HSN 21069092: Food preparations not elsewhere specified or included, other, sterilized or pasteurized millstone (nil or 5%)
See every rate entry for the heading on the HSN 2106 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).