Headings in chapter 21 and their GST
| HSN | Description | GST |
|---|
| 2101 | Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof12 tariff items | 5% |
| 2102 | Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders5 tariff items | 5% |
| 2103 | Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard8 tariff items | 5% |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations3 tariff items | 5% |
| 2105 | Icecream and other edible ice, whether or not containing cocoa1 tariff item | 5% |
| 2106 | Food preparations not elsewhere specified or included15 tariff items | 0% or 5% or 40% |
| 2109 | Other, including edible flours and meals of meat or meat offal | 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 21 covers
Chapter 21 of the tariff is "Miscellaneous edible preparations". It has 7 four-digit headings and 44 eight-digit tariff items, such as 2101 (Extracts, essences and concentrates, of coffee, tea or mate), 2102 (Yeasts (active or inactive); other single cell), 2103 (Sauces and preparations therefor, mixed condiments and).
GST rates in chapter 21
Most of its tariff items are taxed at 5%. By tariff item: 29 at 5%. For 15 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 21 goods?
Most of its tariff items are taxed at 5%. Of the 44 eight-digit codes in chapter 21, 29 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 2101?
Heading 2101 is "Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof". GST: 5%.