Chapter 21 of the GST framework covers Miscellaneous Edible Preparat, and HSN Code 21069060 specifically identifies Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 21 – Miscellaneous Edible Preparat
Below are related HSN codes from Chapter 21 – Miscellaneous Edible Preparat for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Miscellaneous Edible Preparat... | 21011110 | Extracts, Essences And Concentrates, Of Coffee, Te... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Edible Preparat... | 21011120 | Extracts, Essences And Concentrates, Of Coffee, Te... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Edible Preparat... | 21011130 | Extracts, Essences And Concentrates, Of Coffee, Te... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Edible Preparat... | 21011190 | Extracts, Essences And Concentrates, Of Coffee, Te... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Edible Preparat... | 21011200 | Extracts, Essences And Concentrates, Of Coffee, Te... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Edible Preparat... | 21012010 | Extracts, Essences And Concentrates, Of Coffee, Te... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Edible Preparat... | 21012020 | Extracts, Essences And Concentrates, Of Coffee, Te... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Edible Preparat... | 21012030 | Extracts, Essences And Concentrates, Of Coffee, Te... | 9.00% | 9.00% | 18.00% |
| Miscellaneous Edible Preparat... | 21012090 | Extracts, Essences And Concentrates, Of Coffee, Te... | 0.09 | 0.09 | 0.18 |
| Miscellaneous Edible Preparat... | 21013010 | Extracts, Essences And Concentrates, Of Coffee, Te... | 6.00% | 6.00% | 12.00% |
GST Rates for HSN 21069060
The taxation of Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material under HSN Code 21069060 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Miscellaneous Edible Preparat goods under Chapter 21.
Who Should Use HSN Code 21069060?
All businesses supplying Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material are obligated to use HSN 21069060 on tax invoices. From producers to retailers within Miscellaneous Edible Preparat, Chapter 21 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal in Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material? GST registration is your first compliance requirement for HSN 21069060 goods. International traders in Miscellaneous Edible Preparat products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 21069060 accurately for Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 21 – Miscellaneous Edible Preparat to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 21069060 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 21069060 for accurate classification of Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material.
Can I claim input tax credit on Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material purchases?
Yes, registered businesses can claim input tax credit on Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material purchases made under HSN 21069060. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 21069060?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material domestically?
No, Import Export Code is only required if you plan to import or export Food Preparations Not Elsewhere Specified Or Included - Other : Food Flavouring Material internationally. For domestic trade within Miscellaneous Edible Preparat, GST registration is sufficient.
