GST Rates & HSN Code 2106 for Food Preparations Not Elsewhere Specified

Vikash

31 Oct 2025 • 4 min read

What is HSN Code 2106?

HSN Code 2106 applies to Food Preparations Not Elsewhere Specified or Included—a broad category for various food products that do not fit into any other HSN classification.This group covers specialized protein supplements, soft drink concentrates, syrups, custards, flavorings, and a wide range of convenience and processed foods commonly found across markets and food service.

Typical food items under the 2106 hsn code:

Protein concentrates, textured proteins, meal replacements
Beverage bases and soft drink concentrates (sharbat, squash)
Food flavoring materials, sugar syrups, custard powder
Pan masala, supari, churna for pan, and food grade syrups
Diabetic foods, sterilized foods, and food prep not classified elsewhere

GST Rates & Exemptions for HSN Code 2106

As of 2025, GST rates for items under the Food Preparations Not Elsewhere Specified hsn code vary. The most common rates are 5%, 12%, or 18%, with a rare 28% and CESS for pan masala.

Key GST rates:

5% / 12% / 18% GST: Depending on the subcategory and food product
28% + CESS: Pan masala (21069020), as an exception
No 0% slab: Most products, except some government-notified special items, are taxable

Common blocks:

Protein concentrates, syrups, beverage bases—5%, 12%, or 18%
Pan masala—28% + 60% CESS
Diabetic foods—12%
Most other foods—5%, 12%, or 18% depending upon notification and product description

Table Notes

Always check the specific 8-digit code (21061000, 21069011, etc.) for exact GST rate on your specific product
Some products may still transition between 5%, 12%, and 18% slabs based on latest GST notifications or their end use
“Other” or catch-all items fall under 5%, 12% or 18% as decided by product composition

GST Rates Applicable Under 2106

Product / Description	HSN Code	GST Rate (%)	Notes
Food preparations not elsewhere specified	2106	5 / 12 / 18	Catch-all for mixed or specialty foods
Protein concentrates & textured protein substances	21061000	5 / 12 / 18	Meal replacements, supplements
Soft drink concentrates & sharbat	21069011/19	5 / 12 / 18	Sharbat, synthetic beverage bases
Pan masala	21069020	28 + 60% CESS	Only for pan masala
Supari (betel nut product)	21069030	5 / 12 / 18	Flavored supari, not pan masala
Sugar syrups, lactose, glucose, maltodextrin syrup	21069040	5 / 12 / 18	Sugar syrups with added flavors
Compound beverage preparations	21069050	5 / 12 / 18	Drink mixes, instant beverage mixes
Food flavoring materials	21069060	5 / 12 / 18	For specialty, edible flavoring
Churna for pan	21069070	5 / 12 / 18	Pan flavor mix
Custard powder	21069080	5 / 12 / 18	Dessert and bakery use
Diabetic foods	21069091	12	Diabetic food preparations
Sterilized/pasteurized food prep	21069092	5 / 12 / 18	Misc. sterilized, pasteurized items
Other food preparations	21069099	5 / 12 / 18	Miscellaneous unclassified products

(Refer to latest GST Council notifications for exact product blocks and rates.).

What’s Included Under HSN 2106?

HSN code 2106 for Food Preparations Not Elsewhere Specified covers:

Specialized protein blends, textured proteins for nutrition and health
Miscellaneous beverage bases and instant soft drink mixes
Ready-to-use custards, syrups, compound food flavorings
Food supplements, processed syrups, diabetic foods, and sterilized food preparations
Non-traditional and novel food forms not classified elsewhere

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for HSN 2106

No full exemption for products under 2106; minimum GST is 5%
Pan masala under 21069020 has the highest slab: 28% + 60% cess
Some products with health or nutritional claims (like diabetic foods) have a 12% slab
For government welfare or special notifications, certain products may get a concessional rate (rare)

Input Tax Credit (ITC) Rules for Food Preparation Goods

Input Tax Credit (ITC) can be claimed by:

Manufacturers, packers, and suppliers for raw inputs, packaging, or service costs incurred for producing taxable food preparations under hsn code 2106
Must have valid GST invoices and use food preparation goods in taxable output activities

No ITC allowed for:

Exempted supplies or if sold under a composition scheme

GST on Food Preparation Billing: Practical Scenarios

Retail sale: Nutrition brand sells protein powder under HSN 21061000 with 12% GST—ITC can be claimed on raw material and packaging.
Wholesale: A manufacturer of soft drink concentrates (21069011) bills at 18% GST, passing ITC to restaurant/cafe chains.
Pan masala maker: Bills at 28% GST + 60% CESS for packaged goods under HSN 21069020.

Common Mistakes in Food Preparation GST Filing

Wrongly classifying food supplements or flavorings under general food HSNs instead of 2106 hsn code
Missing cess calculation on pan masala
Not mentioning detailed 8-digit HSN code for specialty food mixes
Claiming ITC for personal supplies or ineligible business units

Conclusion

The Food Preparations Not Elsewhere Specified hsn code (HSN 2106) is a crucial GST category for processed and specialty food products.The 2106 hsn code gst rate can be 5%, 12%, or 18%, with select categories (like pan masala) at 28% + CESS.Businesses should ensure careful classification, invoice coding, and ITC documentation to stay GST-compliant in 2025.

Also check -

FAQs: HSN Code 2106 & Food Preparation GST

What is hsn code 2106?

It covers protein foods, syrups, soft drink bases, flavorings, pan masala, and food products not covered under other HSN chapters.

What’s the standard GST rate for 2106 hsn code?

Ranges from 5%, 12%, to 18% based on the product type; pan masala attracts 28% plus cess.

Can ITC be claimed for food prep goods?

Yes, as long as goods are purchased for business and taxable output, and invoices match the correct hsn code 2106.

Is pan masala under hsn code 2106 taxed differently?

Yes, 28% GST and a 60% composition cess apply on MRP.

Where can I check the exact rate for my food item?

Refer to the sub-headings (21061000, 21069011, etc.) and latest CBIC notifications for up-to-date rates.