GST schedule rate for essences, concentrates of tea, mate, soya sauce etc.

 

GST on Coffee extracts, Tea extracts, mate extracts, roast chicory etc.

Click here to know GST exempted list

Coffee extracts, Tea extracts, mate extracts and roast chicory falls under HSN code chapter 21 of GST commodity tariff schedule.  The details about GST rate changes for sale of Coffee extracts, Tea extracts, mate extracts, roast chicory are being updated here.  GST schedule rate for essences, concentrates of tea, mate, soya sauce etc.The notification changes on exemptions for GST on sale of Coffee extracts, Tea extracts, mate extracts, roast chicory and other circulars related to GST on Coffee extracts, Tea extracts, mate extracts are updated in this website.

Update on 18th May, 2017: GST rates on goods

NIL GST RATE;

1. Prasadam [GST HSN chapter code 2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc

5% GST RATE;

1. Sweetmeats [GST HSN chapter code 2106 90]

 

12% GST RATE;

1. Roasted chicory [GST HSN chapter code 2101 30]

2. Roasted coffee substitutes [GST HSN chapter code 2101 30]

3. Extracts and essences thereof [GST HSN chapter code 2101 30]

4. Yeasts and prepared baking powders [GST HSN chapter code 2102]

5. Texturised vegetable proteins (soya bari) [GST HSN chapter code 2106]

6. GST HSN chapter code 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.

Reduced GST Rates on 9th September 2017

                                                                                                   Present GST rate        Reduced GST rate

                 2106                       Roasted Gram                                          12%                        5%


Reduced GST Rates on 06th October, 2017

                                                                   earlier rate           new rate

 2106      Khakra and plain chapati / roti       12%                   5%

Reduced GST Rates on 06th October, 2017

                                                                                         earlier rate           new rate

    21                        Namkeens other than those put up in    12%        5%

                                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,                                                         

                                the phrase registered brand name means:

 a)            A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.

b)            A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.

 c)            A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST.

Reduced GST rates on 11 June 2017, click here for details

18% GST RATE;

All goods not specified elsewhere

1. GST HSN chapter code 2101 20 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 (i.e. instant tea, quick brewing black tea, tea aroma, etc.)

Revised GST Rates on 10th November, 2017

                                                                                  Present rate           new rate

2102       Other  single  cell  micro-organisms,              18%                   12 %

                dead  (but  not  including  vaccines  of                    

                heading 3002)    

2. GST HSN chapter code 2103 Sauces and preparations therefor.

Reduced GST Rates on 11th June 2017

                                                                                                                    Earlier rate       new rate

2103,  2103             Ketchup & Sauces [other than curry paste;                        18%                 12%

00, 2103 90             mayonnaise  and  salad  dressings;  mixed

90                           condiments and mixed seasonings], Mustard sauces

Revised GST Rates on 10th November, 2017

                                                                                     Present rate           new rate

2103 90 10          Curry paste                                                18%                 12%

2103 90 30          Mayonnaise and salad dressings              18%                 12%

2103 90 40          Mixed, condiments and mixed                  18%                 12%

                                             Seasoning

                               

3. GST HSN chapter code 2104 Soups and broths and preparations therefor; homogenised composite food preparations.

4. GST HSN chapter code 2105 Ice cream and other edible ice, whether or not containing cocoa.

5. GST HSN chapter code 2106 All kinds of food mixes including instant food mixes, soft drink 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 on consumption form.

 

Reduced GST Rates on 11th June 2017

                                                                                          Earlier rate        new rate

2106              Bari made of pulses including mungodi                 18%                  12%

 

Reduced GST Rates on 9th September 2017

                                                                                                      Present GST rate        Reduced GST rate

                2106                       Batters, including idli / dosa batter           18%                        12%


Revised GST Rates on 10th November, 2017

                                                                                Present rate           new rate

2106 90 91          Diabetic foods                                     18%                12%

2106 90 99          Chutney Powder                                  18%                 5%


 

Reduced GST Rates on 06th October, 2017

                                                                                                  earlier rate           new rate

  21                           Food  preparations  put  up  in  unit           18%                   5 %

                                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,     subject to   following                     

                                conditions:

a)            If the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, as the case maybe, may allow in this regard.

Reduced GST rates on 11 June 2017, click here for details

28% GST RATE;

1. Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) [GST HSN chapter code 2101]

 

Revised GST Rates on 10th November, 2017

                                                                                                                  Present rate           new rate

2101 11,               Extracts, essences and concentrates of coffee,            28%                        18%

2101 12 00        and preparations with a basis of these extracts,

                           essences or concentrates or with a basis of coffee

 

2. Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other sauces and prearations therefor [GST HSN chapter code 2103]

 

Reduced GST Rates on 11th June 2017

                                                                                                          Earlier rate          new rate

2103 90 10,           Curry paste; mayonnaise and salad dressings;             28%                18%

2103 90 30,          mixed condiments and mixed seasonings

2103 90 40 

 

3. Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugarsyrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations on making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder [GST HSN chapter code 2106].

 

Reduced GST Rates on 9th September 2017

                                                                                                   Present GST rate        Reduced GST rate

                2106                       Custard powder                                                28%                        18%


Revised GST Rates on 10th November, 2017

                                                                                                         Present rate           new rate

2106       Food  preparations  not  elsewhere  specified                     28%                         18%

               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 [ other than pan masala].



4. Pan masala [GST HSN chapter code 2106 90 20]

 

Reduced GST rates on 11 June 2017, click here for details

 

Agriculture is the root of Economy hence government focuses with top priority to encourage agriculture sectors.   So agriculture commodities and agricultural services is expected to be exempted from paying GST.  Processed food products are also expected be included in exemption list of GST where no tax is payable for sale of such products.  The GST exemption list is being published soon by GST authorities in India. 

In India, GST on sale of Coffee extracts, Tea extracts, mate extracts, roast chicory etc.is expected to be imposed.  However, some of the commodities falls under food produces, food processing products and agricultural products are expected to include under GST exempted list of commodities where no GST is payable.  Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

 GST rate payable for goods or service, click here

 

Click here to know GST exemption list of goods and service 

 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

Export procedures and documentation

 

Scaled down GST rate on Menthol and menthol crystals

GST scheduled rate on Extracts, essences and concentrates of coffee business

Lowered down rate of GST on Mustard sauces

Lowered down rate of GST on Ketchup and Sauces

Brought down GST rate on purchase or sale of mayonnaise and salad dressings

Minimized GST slab rate on Bari made of pulses

GST amount of rate on Food preparations under HSN chapter code 2106 business

GST amount of rate on purchase or sale of Sweetmeats

Rate of GST on Pan masala

No need pay GST on sale of Prasadam

GST on food mixes

Organic chemicals, GST tariff rate in India

Tariff rate of GST payable for sale of Pharmaceutical products in India

Goods and Service Tax for sale of fertilizers

GST rate slab for Paints, varnishes, putty, mastics, inks and dyeing extracts

Rate of GST for Perfumes, cosmetics, essential oil, toilet preparations

GST tax for Soap, lubricating preparations, washing preparations etc.

GST rate for glues, enzymes, modified starches and albuminoidal substances

Rate of GST for pyrotechnic products, matches and pyrophoric alloys

Section 3 of CGST Act, 2017

Appointment of officers, CGST Act,2017

CGST Act, 2017 Power of officers

Tax liability on composite and mixed supplies under, CGST Act,2017

CGST Act, Levy and collection of GST

Refund of GST on tax credit on inputs

Refund of GST to CSD canteens, para military forces canteen etc

Refund of GST tax on deposit under investigation

Refund of amount deposited for GST appeal

Finalization of provisional assessment under Goods and Service Tax refunds

Refund of GST tax on excess payment due to mistake or inadvertentce

When does GST tax to be refunded?

GST payments, list of Banks authorised in Centre and States

GST payment errors between GSTN and RBI

GST payments, claim of non delivery of service

Double payment error in GST tax payments

 Is Letter of Credit LC safe for an Importer?

Is ON BOARD CERTIFICATE required for LC negotiation

 Maintain quality of goods - a prime factor in exports
Export Promotion Councils and Commodity Boards, product wise

Master collect House collect              

How does Letter of Credit work?

 How does STP units work in India?

 How does TT (Telegraphic Transfer) work?

Master Collect House Prepaid 

Master prepaid House collect

Mode of payments in international trade

 

 

The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on yeasts, dead sing-cell micro-org not elsewhere mentioned, baking powder

What is the GST rate on sauces & prep, mixed condiments, mustard flour?

How much GST on extracts etc. of coffee, tea or mate, roast chicory?

GST tariff on soups, broths and preps, homogenized comp food preps

Indian GST charges on ice cream and other edible ice, with cocoa or not

GST duty on food preparations not elsewhere mentioned in India

GST tax on mixed condiments, mustard

Goods and Service Tax rate on ice cream and other edible ice

Goods and Service Tax slab on edible tea, coffee in India


IGST  not payable on Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.



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