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. 
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
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Export benefit schemes in India
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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.