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GST on Frozen Food — 18%

Frozen Food attracts 18% GST under HSN code 2004. Calculate the exact tax below.

Updated for 2026
HSN Code: 2004
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HSN Code for Frozen Food

HSN Code
2004

Frozen Food is classified under HSN code 2004 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for frozen food.

GST Rate History for Frozen Food

Frozen vegetables attract 5% GST while ready-to-eat frozen food products like frozen parathas and snacks attract 18% GST. The classification has been a subject of tribunal disputes.

Input Tax Credit (ITC) on Frozen Food

Yes, input tax credit (ITC) is available on frozen food for registered businesses. If you purchase frozen food for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Frozen Food

Here are example calculations showing GST on frozen food at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹100₹18₹9₹9₹118
₹200₹36₹18₹18₹236
₹500₹90₹45₹45₹590
₹1,000₹180₹90₹90₹1,180

Related GST Rates

More in Food & Beverages:

Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Frozen Food in India?

Frozen Food attracts 18% GST in India under HSN code 2004. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the HSN code for Frozen Food?

The HSN code for Frozen Food is 2004. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Frozen Food?

To add 18% GST on frozen food: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹200: GST = ₹36, Total = ₹236.

Can I claim input tax credit (ITC) on Frozen Food?

Yes, registered businesses can claim input tax credit on frozen food purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Frozen Food changed since 2017?

Frozen vegetables attract 5% GST while ready-to-eat frozen food products like frozen parathas and snacks attract 18% GST. The classification has been a subject of tribunal disputes.