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Pan masala is classified under HSN heading 2106. GST as on 26 October 2026: Nil, 5% or 40%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Pan masala?
GST on Pan masala as on 26 October 2026: Nil, 5% or 40%. 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.
Changed with GST 2.0 (22 September 2025): 28% → 40% (21069020); 12% → 5% (21069091). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 2106 | No GST on prasadam supplied by religious places such as temples, mosques, churches, gurudwaras and dargahs. | 10/2025-CT(R), entry 102 |
| – | Nil | 2106 | Khakhra, bread (branded or not), pizza bread, roti, chapati, paratha, parotta and other Indian breads have no GST. | 10/2025-CT(R), entry 100 |
| – | 5% | 2106 | 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% | 2106 | 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 |
| 28% | 40% | 21069020 | If you sell pan masala, GST is 40%. | 19/2025-CT(R), entry 14 |
| 12% | 5% | 21069091 | If you sell diabetic foods, GST is 5%. | 9/2025-CT(R), entry 144 |
GST rate on Pan masala 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 | 21 September 2025 | Nil, 5%, 12%, 18% or 28% |
| 22 September 2025 | 31 January 2026 | Nil, 5% or 28% |
| 1 February 2026 | today | Nil, 5% or 40% |
The GST rate on Pan masala 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) |
|---|---|
210610 | Protein concentrates and textured protein substances |
21061000 | Protein concentrates and textured protein substances |
210690 | Other |
21069011 | Sharbat |
21069019 | Other |
21069020 | Pan masala |
21069030 | Betel nut product known as "supari" |
21069040 | Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included, lactose syrup, glucose syrup and malto dextrine syrup |
21069050 | Compound preparations for making non-alcoholic beverages |
21069060 | Food flavouring material |
21069070 | Churna for pan |
21069080 | Custard powder |
21069091 | Diabetic foods |
21069092 | Sterilized or pasteurized millstone |
21069099 | Other |
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 - Ice cream (Kulfi)
2105 - Sauces and ketchup
2103 - Indian sweets and namkeen (mithai)
2106 - Fruit juice
2009 - Cold drinks (Soft drink)
2202 - Drinking water (Mineral water)
2201 - Tobacco
2401 - Cigarettes
2402 - Beedi
2403 - Gutka (chewing tobacco)
2403 - Cement
2523
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.
