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GST on Packaged Food — 12%

Packaged Food attracts 12% GST under HSN code 2106. Calculate the exact tax below.

Updated for 2026
HSN Code: 2106
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HSN Code for Packaged Food

HSN Code
2106

Packaged Food is classified under HSN code 2106 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 packaged food.

GST Rate History for Packaged Food

Most packaged food items attract 12% GST. In July 2022, several previously exempt items were brought under 5% when sold in pre-packaged and labelled form.

Input Tax Credit (ITC) on Packaged Food

Yes, input tax credit (ITC) is available on packaged food for registered businesses. If you purchase packaged food for business purposes, the GST paid (12%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Packaged Food

Here are example calculations showing GST on packaged food at 12% for common price points:

Base PriceGST (12%)CGST (6%)SGST (6%)Total
₹100₹12₹6₹6₹112
₹500₹60₹30₹30₹560
₹1,000₹120₹60₹60₹1,120
₹2,000₹240₹120₹120₹2,240

Related GST Rates

More in Food & Beverages:

Other items at 12% GST:

Frequently Asked Questions

What is the GST rate on Packaged Food in India?

Packaged Food attracts 12% GST in India under HSN code 2106. For intra-state sales, this is split into 6% CGST and 6% SGST. For inter-state sales, 12% IGST applies.

What is the HSN code for Packaged Food?

The HSN code for Packaged Food is 2106. 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 Packaged Food?

To add 12% GST on packaged food: GST Amount = Base Price × 12/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹60, Total = ₹560.

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

Yes, registered businesses can claim input tax credit on packaged food purchased for business purposes. The 12% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Packaged Food changed since 2017?

Most packaged food items attract 12% GST. In July 2022, several previously exempt items were brought under 5% when sold in pre-packaged and labelled form.