27 July 2024
For unbranded, unpacked food items under GST, the applicable HSN (Harmonized System of Nomenclature) codes can vary depending on the specific type of food item. Below are common HSN codes for various categories of unbranded, unpacked food items. Note that these codes are subject to periodic changes, so it's important to verify with the latest GST notifications or consult with a tax professional.
### Common HSN Codes for Unbranded, Unpacked Food Items
3. **Dairy Products:** - **HSN Code 0401**: Milk and Cream (not concentrated or sweetened) - **HSN Code 0402**: Milk and Cream (concentrated or sweetened)
4. **Meat and Fish:** - **HSN Code 0201**: Meat of Bovine Animals - **HSN Code 0302**: Fish (Fresh or Chilled)
5. **Spices and Condiments:** - **HSN Code 0904**: Pepper of the genus Piper - **HSN Code 0910**: Ginger
6. **Other Food Items:** - **HSN Code 1905**: Bread, Pastries, Cakes, and other Baker's Wares - **HSN Code 2004**: Vegetables, Fruits, Nuts, and Other Edible Parts of Plants
### GST Rates on Unbranded, Unpacked Food Items
**GST Rates:** - **0% GST Rate**: Many essential food items are exempt from GST or attract a 0% GST rate, including unbranded unpacked fruits, vegetables, grains, and pulses. - **5% GST Rate**: Some processed and semi-processed food items may attract a 5% GST rate. However, unbranded, unpacked raw food items usually fall under the exempt category.
### Verification and Updates
**Check Latest Notifications:** - Since GST rules and HSN codes can be updated, always refer to the latest GST notifications or official GST resources for the most current information.
**Consult a Professional:** - For precise categorization and compliance, consult with a GST professional or tax advisor, especially if you deal with a variety of food items or complex situations.
Feel free to ask if you need more details or have additional questions!