Gst registration

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Querist : Anonymous

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05 September 2017 Mithaiwala make sweets (own shop) and also doing job work on marriage occasion. can he opt composition scheme. if yes than what is GST Rate 1% or 5%. also share HSN Code for sweets and Namkeen.

05 September 2017 No he cannot opt composition scheme.

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Querist : Anonymous

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05 September 2017 Thanks for your Reply. please also share HSN Code for Sweets (Mithai) & Namkeen.

27 July 2024 Certainly! Here's the information on HSN codes and GST rates for sweets (mithai) and namkeen:

### **HSN Codes and GST Rates**

#### **1. Sweets (Mithai):**

- **HSN Code:** **1905**
- **Description:** This code covers “Bread, pastry, cakes, biscuits, and other baker's wares” including sweets.
- **GST Rate:** **5%** (as per the GST schedule for edible products)

**Note:** Specific items within the category may fall under different subcategories depending on their composition and packaging, so the general HSN code for most sweets and mithai is 1905.

#### **2. Namkeen:**

- **HSN Code:** **2106**
- **Description:** This code includes “Food preparations not elsewhere specified or included,” which covers various types of namkeen.
- **GST Rate:** **5%**

**Note:** Namkeen, being a type of food preparation not specifically classified under other categories, typically falls under this code. There might be variations depending on specific ingredients or preparation methods, but 2106 is the general code used for namkeen.

### **GST Classification Considerations:**

- **Product Composition:** The exact GST rate can vary if the sweets or namkeen contain ingredients that might place them in different categories. For example, if the sweets or namkeen contain alcohol or are classified as luxury items, they might have different rates.
- **Packaging and Branding:** The GST rates can also depend on whether the products are branded or sold in bulk. Always check the most recent GST notifications for any updates or changes.

### **Additional Tips:**

- **Verification:** Always verify the latest GST rates and HSN codes with the [official GST portal](https://www.gst.gov.in/) or consult a tax professional to ensure compliance with current regulations.
- **Documentation:** Proper documentation and invoicing according to the correct HSN codes and GST rates are essential for accurate tax reporting and compliance.

By using the provided HSN codes and rates, you can ensure that your invoicing and tax calculations for sweets and namkeen are aligned with GST requirements.


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