HSN code · Customs Tariff of India · GST rate
21050000 is the 8-digit HSN code for “ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA”: tariff item 2105 00 00 under heading 2105 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 21Heading 2105Sub-heading 2105 00Tariff item 2105 00 00
ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA
Tariff item 2105 00 00 · Heading 2105 · Chapter 21, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
210500008 digits: 21 + 05 + 00 + 002105 00 00ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOAHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 21 covers miscellaneous edible preparations. It sits in Section IV, prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes.
Icecream and other edible ice, whether or not containing cocoa.
2105 00 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 2105.
ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's tariff item or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 21050000 here; read each entry's official description against your goods. One of the entries is from a concession notification that applies only when the conditions printed with it are met.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 2105 00 00 (this code's tariff item) | |||
| Schedule I, S. No. 141Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Concession entries in other notifications for goods in chapter 21 (each applies only when its conditions are met) | |||
| Table, S. No. 1Notification No. 40/2017-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 39/2017-Central Tax (Rate), the Table (2.5%), same S. No. | 19 or 21 | (a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government (c) food inputs for (a) above.Conditions: When the supplier of such goods produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such goods have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this regard. | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%In force since 18 October 2017 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Each concession entry names its own Central Tax notification in the table.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2105, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 210500, goes on B2B tax invoices.
Many businesses show the full 21050000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 1 entry in force from this date is listed in the GST rate section above.
Concession in force
Notification No. 40/2017-Integrated Tax (Rate), in force since 18 October 2017; Central Tax twin Notification No. 39/2017-Central Tax (Rate). Entry: Table, S. No. 1, 5%: “(a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government (c) food inputs for (a) above.”. Each applies only when its conditions are met.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2105, icecream and other edible ice, whether or not containing cocoa. The codes below sit closest to 21050000 in the Customs Tariff of India: codes elsewhere in chapter 21. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
21061000Heading 2106 · tariff item 2106 10 0021069011Heading 2106 · tariff item 2106 90 11Codes under other headings of chapter 21, miscellaneous edible preparations. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's tariff item or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 141 (5%); Notification 40/2017-Integrated Tax (Rate), Table, S. No. 1 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entry from Notification 40/2017-Integrated Tax (Rate) applies only when the conditions printed with it are met. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2105 or 210500; many businesses use the full 21050000.
Tariff item 2105 00 00 of the Customs Tariff of India, First Schedule: “ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA”, under heading 2105 (“Icecream and other edible ice, whether or not containing cocoa”), in chapter 21 (miscellaneous edible preparations), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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