HSN code 21069051 is the 8-digit tariff item for compound preparations for making beverages:Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 degree centigrade, under heading 2106 and sub-heading 210690 (Chapter 21). GST is nil or 5%, depending on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Rates as of 2026-10-21.
HSN 21069051 at a glance
| Tariff item (8 digits) | 21069051 |
|---|---|
| Heading (4 digits) | 2106: Food preparations not elsewhere specified or included |
| Sub-heading (6 digits) | 210690: Other |
| Chapter | 21: Miscellaneous edible preparations |
| Description | Compound preparations for making beverages:Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 degree centigrade |
| GST rate | nil or 5%, by description |
The rate for 21069051 depends on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act) or how the goods are packed. 5% under 9/2025-CT(R), Schedule I, S. No. 143 for "Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for..."; 5% under 9/2025-CT(R), Schedule I, S. No. 145 for "Food preparations not elsewhere specified or included [other than pan masala]"; 5% under 9/2025-CT(R), Schedule I, S. No. 142 for "Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and..."; Nil under 10/2025-CT(R), S. No. 100 for "Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta..."; Nil under 10/2025-CT(R), S. No. 102 for "Prasadam supplied by religious places like temples, mosques, churches, gurudwaras...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 21069051 the deciding question is whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act) or how the goods are packed.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 143 |
| 2106 (other than 21069020) | Food preparations not elsewhere specified or included [other than pan masala] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 145 |
| 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 142 |
| 1905 or 2106 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil (0%) | Nil | 10/2025-CT(R), S. No. 100 |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | Nil (0%) | Nil | 10/2025-CT(R), S. No. 102 |
Worked example: a ₹1,000 sale under HSN 21069051
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
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 (21069051), 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 21069020: Pan masala (food preparations not elsewhere specified or included, other) (40%)
- 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 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).