HSN code for gift hampers

Hey Siddharth! For gift hampers containing chocolates and nuts, the HSN classification depends on the predominant item or you may list the items separately if detailed reporting is required.

Here’s a quick guide:

• Chocolates:
  Usually fall under HSN Code 1806 – “Chocolate and other food preparations containing cocoa.”

• Nuts:
  Depending on the type, generally under HSN Code 0802 – “Other nuts, fresh or dried, whether or not shelled or peeled.”

For Gift Hampers (Mixed Products):

• If you are classifying the hamper as a single product, use the HSN Code 2106 — “Food preparations not elsewhere specified or included.”

• This is often used for mixed food gift packs, assortments, or hampers.

Best Practice:

• Mention individual HSN codes for each item in detailed invoices.

• If that’s not possible and hamper is sold as a composite product, use 2106.

HSN Code & GST Rate for Gift Hamper Items

The hamper is a mixed supply, taxed at the rate of the highest-taxed item in it (Sec 8(b)). Classification and rates changed on 22 September 2025:

• Chocolates (1806) moved to 5% under the rate rationalisation (Notf 9/2025-CT(R)), as did most dry fruits and nuts (0801/0802). So a chocolate-and-nuts hamper is generally at 5% now. The 18% figure quoted above is pre-revision.

• If the hamper includes anything still at 18% (perfume, decorative metal item, some packaged foods), the whole hamper goes to 18%. Separately priced items on the invoice avoid this.

• HSN for a mixed hamper: use the HSN of the item attracting the highest rate.

• Corporate gifts: the buyer cannot claim ITC on gifts (Sec 17(5)(h)). Gifts to business associates above Rs 20,000 a year attract TDS under Sec 194R. Gifts to employees above Rs 50,000 a year are a supply (Schedule I) and a perquisite (old regime exempt up to Rs 5,000).