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08 April 2023

Halwa, Cake, Alboori, Rice Muruk, Ladu, Jilebi, Boli, Papadaboli Kuzhalappam, Pakkavada, Madhuraseva, Mixer, Banana Chips, Rusk Bread, Bun, Biscuits etc. are sold in plastic packaging with printed name of the establishment, quantity, price, FSSAI number etc. . No brand name.So it would be very helpful to know the correct HSN Code and GST tax rate of the above

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CA Mayank A Jain (Chartered Accountant in Practice) (1080 Points)
Replied 08 April 2023

Bun - exempt as bun is nothing but bread - HSN 1905

Rusk bread - taxable at 5% HSN 1905 40 00

Halwa, Ladu, Jilebi, Boli - taxable at 5% as these appears to be sweetmeats HSN 2106 90

Cake, buiscuits - taxable at 18% HSN 1905

Rice Muruk, Papadaboli Kuzhalappam, Pakkavada, Madhuraseva, Mixer, Banana chips - taxable at 12% under HSN 2106 90 as these appears to be pre-packaged and labelled.

Not sure about the product: Alboori.

Meaning of pre-packed and labelled: The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.