HSN code · Customs Tariff of India · GST rate
21069070 is the 8-digit HSN code for “Food preparations not elsewhere specified or included: Other: Churna for pan”: tariff item 2106 90 70 under heading 2106 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 21Heading 2106Sub-heading 2106 90Tariff item 2106 90 70
Food preparations not elsewhere specified or included: Other: Churna for pan
Tariff item 2106 90 70 · Heading 2106 · 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.
210690708 digits: 21 + 06 + 90 + 702106 90 70Churna for panHow 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.
Food preparations not elsewhere specified or included.
Other.
Churna for pan. 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
6 entries of the GST rate notifications name this code's sub-heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 21069070 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 2106 90 (this code's sub-heading) | |||
| Schedule I, S. No. 143Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Entries for particular goods in heading 2106 | |||
| Schedule I, S. No. 142Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 145Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2106 (other than 21069020) | Food preparations not elsewhere specified or included [other than pan masala] | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 100Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 1905 or 2106 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| S. No. 102Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 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. Exemptions: Notification No. 10/2025-Central Tax (Rate). 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, 2106, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 210690, goes on B2B tax invoices.
Many businesses show the full 21069070, 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; exemptions under Notification No. 10/2025. The 5 entries in force from this date are 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 2106, food preparations not elsewhere specified or included. The codes below sit closest to 21069070 in the Customs Tariff of India: the other tariff items under heading 2106. 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.
21069080Tariff item 2106 90 8021069091Tariff item 2106 90 9121069092Tariff item 2106 90 9221069099Tariff item 2106 90 9921069011Tariff item 2106 90 1121069019Tariff item 2106 90 1921069020Tariff item 2106 90 2021069030Tariff item 2106 90 3021069070, this page's code, is tariff item 2106 90 70 under the same heading. 8 of the codes listed share its sub-heading, 2106 90.
Questions
It depends on the goods: 6 entries of the rate notifications name this code's sub-heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 143 (5%); Schedule I, S. No. 142 (5%); Schedule I, S. No. 145 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 100 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 102 (nil); 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 2106 or 210690; many businesses use the full 21069070.
Tariff item 2106 90 70 of the Customs Tariff of India, First Schedule: “Churna for pan”, under sub-heading 2106 90 (“Other”), heading 2106 (“Food preparations not elsewhere specified or included”), 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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