GST rate and HSN code for chips, wafers and puffs
GST on chips and wafers is 5% from 22 September 2025, down from 12%. Potato chips are usually HSN 2005 (prepared vegetables) and puffed or extruded snacks are HSN 1905 90 30. Both entries are 5%, so the rate is the same whichever heading your supplier uses. Namkeen and bhujia (2106 90) are 5% too.
HSN code and GST rate for chips, wafers and puffs
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Potato chips and wafers | 2005 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 129 |
| Extruded or expanded snacks (puffs, rings) | 1905 90 30 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 123 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Vegetables prepared or preserved, not frozen (potato chips); extruded or expanded savoury products”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Potato chips and wafers | 12% | 5% |
| Extruded or expanded snacks (puffs, rings) | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print the HSN on your supplier's invoice: 2005 for potato chips, 1905 90 30 for puffs and rings.
- All three snack headings are 5%, so one rate works on the bill.
- Keep the HSN per item; your CA's HSN summary needs the right code.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 12% on chips and puffs.
- Charging 18% on 'kurkure' style snacks; extruded savoury snacks are 5%.
- Using 2106 for every snack when the supplier bills it as 2005.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on chips, wafers and puffs
What is the HSN code for potato chips?
Potato chips are generally classified under 2005, 'other vegetables prepared or preserved', which is 5% (Schedule I, S. No. 129). Use the HSN your supplier prints.
What is the GST on extruded snacks?
Extruded or expanded savoury products (1905 90 30) moved from 12% to 5% (PIB, Annexure I).
Is banana chips 5%?
Fried banana chips are a prepared fruit or vegetable product; the likely headings (2008 or 2005) are both 5%.
More items in HSN chapter 20 and packaged food and drinks
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.