GST on Mithai, Namkeen, Dry Fruits, Gajak and Papad: Diwali Rate List

Updated 28 October 2026 · By Ashok Sachdev · Sources: Notification 9/2025-Central Tax (Rate); Notification 10/2025-Central Tax (Rate); PIB release on the 56th GST Council meeting. Not tax advice; confirm with your CA.

Diwali on 8 November 2026 means the sweet shop, the dry fruit counter and the kirana snack shelf all sell at once. The questions we see in search are "gajak hsn code", "kaju katli hsn code", "soan papdi gst rate", "gst on papad", "poha hsn code" and "loose makhana gst rate". The answers are mostly 5%, but a few lines are 0%, and some moved from 12% last year. This guide lists them by HSN, shows where packing changes the rate, and has a worked bill.

In short

• 5%: sweetmeats (kaju katli, soan papdi, barfi, ladoo), namkeen and bhujia (packed or loose), gajak, chikki, revdi, batasha, mishri, chocolates, toffee, dried nuts, raisins, dried dates and figs, sabudana.
• 0%: papad of any kind, fresh nuts, fresh dates and figs.
• Depends on packing: poha and murmura (1904), makhana. 5% if pre-packaged and labelled, 0% if loose.
• Moved from 12% to 5%: packed namkeen, dried nuts, dried dates and figs, roasted or salted cashew.

Rate and HSN table

Single-item pages with more detail: sweets (mithai), namkeen, gajak and chikki, papad, makhana, poha, almonds, cashew and chocolates.

Where shops go wrong

1. Loose vs packed is not the same for every item

For poha, murmura, makhana, dal, rice and atta, the nil rate applies to loose goods and the 5% to pre-packaged and labelled ones. Namkeen does not work that way: it is 5% whether or not it is pre-packaged. Dried nuts and raisins also have no loose exemption. Only fresh nuts and fresh dates are nil. Our kirana guides explain the loose and packed rule item by item: GST on grocery items and the kirana item list with GST rates.

2. Papad is nil, but the namkeen next to it is not

Papad of any kind is 0%. Bhujia, sev and mixture sold from the same shelf are 5%. If your item master has one "snacks" group, one of the two is wrong.

3. Roasted or masala cashew is not the same entry as plain kaju

Plain cashew is 0801 at 5%. Roasted, salted or masala cashew is classified under 2008 and moved from 12% to 5% in the September 2025 change. Both are 5% now, but the HSN differs, and an old bill series or an old supplier invoice may show 12%. Sell at the current rate.

4. Dry fruit boxes and mixed hampers

A gift box with sweets, dry fruits and a diya in it is a bundle of items. Under Section 8 of the CGST Act a combination can be a composite or mixed supply, and a mixed supply takes the highest rate in the box. Some of the contents here are 5% and some can be 18% or 0%. Our guide to Diwali gifts and hampers covers it. Bill each item as its own line when you can.

5. Sweet shop with seating

The 5% in the table is for sweets sold as goods, packed or from the counter. If you also run a restaurant-style seating area and serve food on the premises, services rules apply and that part is a different question. Ask your CA.

Worked bill (EXAMPLE figures)

A customer in the same state buys the following. Prices are before GST.

The invoice total is ₹1,726. CGST and SGST split the tax in two: ₹20 + ₹20 on the mithai, ₹5 + ₹5 on namkeen, ₹7.50 + ₹7.50 on almonds and ₹5.50 + ₹5.50 on makhana. If the loose poha and the papad were also taxed at 5% by mistake, the customer would be charged ₹6.50 too much, and your GST return would be wrong on those lines.

What to put on the invoice

• HSN digits: 4 digits on B2B invoices up to ₹5 crore turnover, 6 above, under Notification 78/2020-Central Tax.
• Loose vs packed: keep two items for makhana and poha, one loose at 0% and one packed at 5%, so the right rate shows without thought at the counter.
• Weight-based billing: mithai is sold by weight. See rounding on GST invoices for the round-off rule.
• Cash memo vs tax invoice: know which bill you must give; see cash memo vs tax invoice.

Not sure about an item? Use the HSN and GST rate finder.

How RichPOS helps a sweet or snack shop

In RichPOS you save the HSN and GST rate on each item, so loose poha is 0%, packed poha is 5%, and mithai is 5%, and the correct tax shows per line on the bill. RichPOS does not decide the HSN for you, so enter it from the table above or your supplier's invoice. See billing software for a kirana and grocery store or the best billing software for a bakery or sweet shop.

RichPOS is free for 30 days, then ₹99/month for the first 3 months, then ₹199/month or ₹1,999/year. No GST is added to these prices. Start your free 30 days.

Rates checked on 28 October 2026 against Notification 9/2025-Central Tax (Rate), Notification 10/2025-Central Tax (Rate) (both dated 17 September 2025, in force 22 September 2025) and PIB, 56th GST Council, Annexure I. Chocolate, candy and boiled-sweet earlier rates are from the PIB annexure; packing conditions are as worded in the notification schedules. This is general information, not tax advice.