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Indian sweets and namkeen (mithai) is classified under HSN heading 2106. Main codes: 21069099. GST as on 26 October 2026: 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Indian sweets and namkeen (mithai)?
GST on Indian sweets and namkeen (mithai) as on 26 October 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| 5% | 210690 | Soya chunks, pulse bari including mungodi, batters, roasted gram, idli or dosa batter, chutney powder and sweets (mithai). | 9/2025-CT(R), entry 142 |
| 5% | 210690 | Other food preparations not listed elsewhere (not pan masala). | 9/2025-CT(R), entry 145 |
| 5% | 210690 | Namkeen, bhujia, mixture, chabena and similar ready-to-eat snacks, whether packed and labelled or loose. | 9/2025-CT(R), entry 143 |
GST rate on Indian sweets and namkeen (mithai) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | 5%, 12% or 18% |
| 22 September 2025 | today | 5% |
The GST rate on Indian sweets and namkeen (mithai) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
2106 Food preparations not elsewhere specified or included
| Code | Description (as in the tariff) |
|---|---|
21069099 | Other |
See all 15 codes on the Chapter 21 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Namkeen (Mixture)
2106 - Pan masala
2106 - Ice cream (Kulfi)
2105 - Sauces and ketchup
2103 - Cakes, pastries and rusks
1905 - Chicken and poultry meat (Murga)
0207 - Dried and salted fish (Sukhi machli)
0305 - Apples (Seb)
0808 - Mangoes (Aam)
0804 - Grapes (Angoor)
0806 - Oranges and citrus fruit (Santra)
0805 - Papayas (Papita)
0807
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
