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GST on Ice Cream — 18%

Ice Cream attracts 18% GST under HSN code 2105. Calculate the exact tax below.

Updated for 2026
HSN Code: 2105
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HSN Code for Ice Cream

HSN Code
2105

Ice Cream is classified under HSN code 2105 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 ice cream.

GST Rate History for Ice Cream

Ice cream has been at 18% GST since July 2017. It was initially classified under 28% but was placed at 18% from launch. Ice cream parlours that manufacture and sell also charge 18% GST.

Input Tax Credit (ITC) on Ice Cream

Yes, input tax credit (ITC) is available on ice cream for registered businesses. If you purchase ice cream 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 Ice Cream

Here are example calculations showing GST on ice cream at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹50₹9₹5₹5₹59
₹100₹18₹9₹9₹118
₹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 Ice Cream in India?

Ice Cream attracts 18% GST in India under HSN code 2105. 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 Ice Cream?

The HSN code for Ice Cream is 2105. 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 Ice Cream?

To add 18% GST on ice cream: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹100: GST = ₹18, Total = ₹118.

Can I claim input tax credit (ITC) on Ice Cream?

Yes, registered businesses can claim input tax credit on ice cream 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 Ice Cream changed since 2017?

Ice cream has been at 18% GST since July 2017. It was initially classified under 28% but was placed at 18% from launch. Ice cream parlours that manufacture and sell also charge 18% GST.