Chapter 21 - Miscellaneous edible preparations

Notes

This Chapter does not cover:

(a) mixed vegetables of heading 0712;
(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);
(c) flavoured tea (heading 0902);
(d) spices or other products of headings 0904 to 0910;
(e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f) yeast put up as a medicarnent or other products of heading 3003 or 3004; or
(g) prepared enzymes of heading 3507.

Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101.

for the purposes of heading 2104, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
1404	Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]	5%	I	17
1905	Khakhra, plain chapatti or roti	5%	I	99A<sup>3</sup>
2102	Yeasts and prepared baking powders	5%	I	43
2103	Sauces and preparations therefor 'other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	5%	I	44
2104	Soups and broths and preparations therefor; homogenised composite food preparations	5%	I	21
2106	Khakhra, plain chapatti or roti	0%	Nil	99A<sup>3</sup>
2102	Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders	12%	II	43<sup>2</sup>
2103 [other than 2103 90 30]	Sauces and preparations therefor 'other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	12%	II	44
2103	Sauces and preparations therefor 'other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	12%	II	44
2103	All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings	12%	II	44
2104	Soups and broths and preparations therefor; homogenised composite food preparations	5%	I	21
2106	Roasted gram	5%	I	100A<sup>1</sup>
2106	Roasted gram [idli/dosa batter, chutney powder]	5%	I	100A<sup>2</sup>
2106	Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi	12%	II	45
2106	Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter	12%	II	45<sup>3</sup>
2106	Texturised vegetable proteins (soya bari), Bari made of pulses 12% including mungodi and hattersr [* * *]	12%	II	45<sup>4</sup>
2106	All kinds of food mixes including instant food mixes, soft drink 5% concentrates, Sharbat, Betel nut product known as "Supari",Sterilized or pasteurized millstone, ready to eat packaged food and ;:milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]	5%	I	23
2106	All kinds of food mixes including instant food mixes, soft drink 5% concentrates, Sharbat, Betel nut product known as "Supari", §., Sterilized or pasteurized millstone. ready to eat packaged food and .: :- milk containing edible nuts with sugar or other ingredients, .Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens bhujia, mixture, chabena and similar edible preparations in ready for consumption form)	5%	I	23<sup>5</sup>
2106	All kinds of food mixes including instant food mixes, soft drinki -::: 5% concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods. Custard powder:Iother than batters including idli/dosa batter, Namkeens) bhujia, mixture, chabena and similar edible [preparations in ready for consumption form, khakhra]	5%	I	23<sup>6</sup>
2106	Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]	5%	I	23<sup>7</sup>
2101 11	Extracts, essences and concentrates of coffee, and preparations with 1101 12 00 a basis of these extracts, essences or concentrates or with a basis of coffee	28%	IV	8
2101 20	All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	5%	I	78<sup>1</sup>
2101 30	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	12%	II	42
2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form	12%	II	46
2106	Food preparations not elsewhere specified or included i.e. Protein 28% concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Chums for pan, custard powder	28%	IV	9
2106	Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, [* * *]	28%	IV	9<sup>1</sup>
2106	Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, [* * *]	28%	IV	9<sup>2</sup>
2101 11	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	28%	III	16A<sup>1</sup>
2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in [ready for consumption form (other than roasted gram)]	12%	II	46<sup>3</sup>
2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 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]	12%	II	46<sup>4</sup>
2106 90	Sweetmeats	5%	I	101
2106 90	Namkeens, bhujia, mixture, chahena 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]	5%	I	101A<sup>5</sup>
1404 90 40	Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]	5%	I	17
2101 12 00	Extracts, essences and concentrates of coffee, and preparations with 1101 12 00 a basis of these extracts, essences or concentrates or with a basis of coffee	28%	IV	16A<sup>1</sup>
2103 90 10	Sauces and preparations therefor 'other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	12%	II	44
2103 90 30	Sauces and preparations therefor 'other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	12%	II	44
2103 90 40	Sauces and preparations therefor 'other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	12%	II	44
2105 00 00	Ice cream and other edible ice, whether or not containing cocoa	5%	I	22
2106 90 20	Pan masala	28%	IV	10
2106 90 91	Diabetic foods	12%	II	46A<sup>6</sup>
2101 12 00	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	28%	III	8
2103 90 10	Curry paste	5%	I	18
2103 90 30	Mayonnaise and salad dressings	5%	I	19
2103 90 40	Mixed condiments and mixed seasoning	5%	I	20
2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaeas, dargahs, etc.	0%	-	98

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST @6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Militry Malai Mithai `Militry Malai Mithai' cannot be terms as 'Chewing Gum' (1704 10 00) or Jelly Confectionery (1704 90 10) or Boiled Sweet (1704 90 20) or Toffee, caramel etc. (1704 90 30). Clearly the product is neither a gum nor boiled sweet nor toffee or caramel. -The impugned product i.e. `Militry Malai Mithai' is made of Skimmed Milk Powder, Sugar, Whey Powder, Emulsifiers & flavours etc. mixed together in a semi-liquid form (neither semi-solid nor in the form of Jelly) and packed in elongated pouches/sachets and ready for consumption. The ingredients, process and final shape of the impugned product takes itself out of the family of Sugar Confectionery in any form. The quest for appropriate classification rests finally at 2106 90 99, the residual entry, as the product itself does not find specific place anywhere else in the Chapter 21. We thus conclude that the impugned product viz. `Militry Malai Mithai' would merit classification as Miscellaneous Edible Product under Chapter Heading 2106 90 99, as 'Sweetmeat. In Re: Italian Edibles Pvt. Ltd. 2018 (19) G.S.T.L. 111 (AAR-GST)

Rasgulla and Peda

not classifiable under CTH 1704.90 which is for "Sugar confectionery (including white chocolate), not containing cocoa".- Composition is irrelevant, since Note 10 states that "products remain classified under 2108" irrespective of the nature of their ingredients. The scheme of the classification is to place all "misthans" or "mithai" under 2108. The terms of the note are "include sweet meats commonly known as misthans or mithai or by any other name". Thus, despite sugar being the pre-dominant ingredient, in view of the note the items can't go under sugar confectionary. Globe Confectionery v CCE Allahabad. 2005 (190) ELT 239 (Tri. - Del.) (This Judgment was maintained by Hon 'ble Supreme Court.)

Classic malabar parota' and 'whole wheat malabar parota

The goods prepared from wheat flour, Edible vegetable oil, Milk solids, Sugar, Salt are in the nature of Parotta. 'Classic Malabar Parota' is unleavened, `Whole Wheat Malabar Parota' is leavened with yeast. As per Entry 97 of Notification No. 2/2017-Central Tax/SRO. No. 361/2017, only specific commodity 'Bread branded or otherwise' covered under HSN 1905 are eligible for exemption and not parotta which is classifiable under Heading 2106 attracting GST @18% un Schedule III In Re: Modern Food Enterprise Pvt. Ltd. 2018 (18) G.S.T.L. 837 (AAR-GST).

Free Food Supplied by Religious Place

No GST is applicable on such food supplied free. Further, prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be. C.B.E. & C Press Release No. 75/2017, dated 11-7-2017

Mouth freshener

merit classification under Chapter Heading 2106 as 'Food preparations not elsewhere specified or included' - covered under Sr. No. 23 Schedule III of Notification No. 1/2017-Central Tax (Rate)-In Re: Prem Crhan Products 2019 (20) G.S.T.L. 796 (A.A.R. - GST).

Dietary & Health Supplement

Cannot be classified as Medicaments under C771 3004 in absence of a drug license - appropriately classifiabk under 2106 ibid and taxable under St No. 23 of Schedule III of Notification No. 1/2017-CT. (Rate). In Re: Eskag Pharma Pvt. Ltd, 2019 (23) G.S.T.L. 395 (A.A.R. - GST).

Sharbat Rooh Afza

The fact that three table spoonful's of the said sharbat have to be added to a glass of water to make it drinkable does not, in our view. make the said sharbat not a beverage but a preparation for a beverage. Were that so, many beverages which are classified as such, as for example. tea, coffee. orange squash and lemon squash would not be beverages. It seems to us that the phrase 'preparations for lemonades or other beverages' in clause (j) of Note 5 of Chapter 21 was intended to refer to the industrial concentrates from which aerated waters and similar drinks are mass produced and not to preparations for domestic use like the said sharbat. It was necessary for the respondents to have shown, having regard to the terminology of Heading 21.07, that the said sharbat was "not elsewhere specified or intended". That, in our view, was not done. In fact as we see it, it falls within the terms of Heading 2201.90, Hamdard (Wakj) Laboratory v Collector, 1999 (113) ELT 20 (S.C.)

Raw rice mixed with dehydrated vegetables and spices

Rice remaining in raw form and to make it edible, it had to be cooked according to instructions mentioned on pouch - Hence, rice continued to be product of milling industry, classifiable under sub-heading 11.01 of Central Excise Tariff at nil rate of duty, and not under sub-heading 21.08 ibid, Satnam Overseas Ltd v Commissioner 2015 (318) ELT 538 (S.C.)

De-oiled rice bran extraction, Niger seed extraction of Tapioca chips and Sesame seed extractions being only ingredients of animal feed, are not to be regarded as 'animal feed' by themselves. Hence classifiable under Chapter 21 of Customs Tariff Act, 1975 not appropriate.- Collector v Surendra Cotton Oil Mills & Fen. Co.-2001 (127) ELT 3 (S.C.)

"Saccharomyces Boulardii" prima facie classifiable under CTH 2102 and not under CTH 2918- Dr. Reddy's Laboratories Ltd v Commissioner- 2013 (291) ELT 574 (Tri.-Chennai).

Sea water

mineral drops RSPLE (Salino Solution) being natural sea water which has not gone for any preparations so as to be called as food preparation or any other preparation. It is classifiable under CTH 2501 and not under CTH 2106- Commissioner s Keva Industries- 2013 (292) ELT 90 (Tri.- Delhi.).

Sweet Pearl P. 200' is classifiable under CTH 2905 49 20 as 'sweetening agent' used in manufacture of chewing gum and not under CTH 2106 90 60 as "Food Preparation".- Wringley India Pvt. Ltd. v Commissioner- 2014 (304) ELT 98 (Tri.-Chennai.).

Ginseng tablets

Product containing 98% of Korean red Ginseng and 1.5% of corn starch and 0.5% of magnesium stearate - Tariff Item 1302 19 14 specifically mentions extracts of Ginseng (including powder).-Classifiable under Tariff Item 1302 19 14 and not under 2106 90 99. Cachet Pharmaceuticals (P) Ltd. v Commissioner 2017 (356) ELT 300 (Tri. - Del.).

Supro Pius LFIN Non GM (Nutritious Beverage Powder) is classifiable under CTH 2106.90 — E.I. Dupont (1) Pvt. Ltd. v Commissioner- 2005 (190) ELT 20 (Tri.- Mumbai). An appeal against this decision was admitted by Supreme Court as reported in 2006 (194) ELT A25 (S.C.).

Sea water

Chocolate `sandesh' Bengali misti

Sandesh, whether or not containing chocolate, attract 5% GST. C.B.I. & C Circular F. No. 332/2/201 7-7RU, dated 7-12-2017

Chenna products, halwa, barfi (i.e. khoa product), laddu

Products like halwa, barfi (i.e. khoa product), laddus falling under HS code 2106, are sweetmeats and attract 5% GST. C.B.L & C Circular F. No. 332/2/201 7-7RU, dated 7-12-2017

Coffee

Instant Coffee falls under heading 2101 and attracts 18% GST. [Notification No. 41/2017-Central Tax (Rate)]- C.B.I. & C Circular F No. 332/2/2017-TRU, dated 7-12-2017

Kulfi

Kulfi is classifiable under heading 2105 and attracts 18% GST. CB.I. & C. Circular F. No. 332/2/2017_ TRU, dated 7-12-2017

Idli Dosa Batter (Wet Flour)

<li>Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106.</li><br><li>Prior to 15-11-2017, Idli Dosa Batter attracted 12% GST. </li><br><li>With effect from 15-11-2017, Idli Dosa Batter attracts 5% GST. [Notification No. 41/201 7-Central Tax (Rate)] </li>

Nutritious diet (Pushtaahar) distributed under the Integrated Child Development Scheme

<li>Since, Pushtaahar. distributed under the Integrated Child Development Scheme, is a mixture of proteins, various grains, wheat flour, sugar etc., it is covered under HS Code 2106 and not 1901.</li><li>Prior to 13-10-2017, Pushtaahar attracted 18% GST.</li><li> With effect from 13-10-2017, food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government [including PushtaaharJ falling under chapters 19 or 21 attract 5% GST, subject to specified conditions. [Notification No. 39/2017-Central Tax (Rate)]</li>

Sharbat

Sharbat falls under HS code 2106 and attracts 18% GST. CBI & C. Circular F. No. 332/2/2017- TRU, dated 7-12-2017

Khakhra

<li>Khakhra falls under "Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form" classifiable under 2106 90.</li><li> Prior to 13-10-2017, khakhra attracted 12% GST.</li><li>With effect from 13-10-2017 khakhra attracts 5% GST. [Notification No. 34/2017-Central Tax (Rate)].</li>

Roasted grams

<li>Roasted grams fall under 2106 90.</li><li>Prior to 22-9-2017 roasted grams attracted 12% GST.</li><li>With effect from 22-9-2017, roasted grams attracted 5% GST. [Notification No 27/2017-Central Tax (Rate)].</li>