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GST RATE FOR HSN 2106 90

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Reddy Sandeep

Ipcc

13 Points Posted on 24 November 2021

I AM MANUFACTURER OF FOOD PRODUCTS, I WANT TO KNOW THE DIFFERENCE BETWEEN 5% AND 12% GST RATE FOR HSN CODE 2106 90

5% SAYS THAT NOT PUT UP IN A UNIT CONTAINER AND

12 % SAYS ABOUT OUT UP IN A UNIT CONTAINER

Replies (3)

Quick Summary

This discussion clarifies the GST rates applicable to HSN code 2106 90, specifically for food products like namkeens and mixtures. The key distinction between the 5% and 12% GST rates hinges on whether the product is 'put up in a unit container' and if it bears a registered brand name. Products not in unit containers or without brand names generally fall under the 5% slab, while those packaged for individual sale with a brand name are subject to 12%.

Rama chary Rachakonda

Master in Accounts & high court Advocate

9620 Points Posted on 24 November 2021

Under GST, all goods and services transacted in India are classified under the HSN code system or SAC Code system. Goods are classified under HSN Code and services are classified under SAC Code. Based on the HSN or SAC code, GST rates have been fixed in five slabs, namely NIL, 5%, 12%, 18% and 28%.

Rama chary Rachakonda

Master in Accounts & high court Advocate

9620 Points Posted on 24 November 2021

2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE]	2.5	2.5	5	None	None
2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]	6	6	12	None	None