GST rate and HSN code for ice cream
GST on ice cream is 5% (HSN 2105 00 00) from 22 September 2025, down from 18%. The entry covers ice cream and other edible ice, with or without cocoa, so cones, cups, family packs and kulfi are all 5%. Ice cream served at a parlour with seating can be a restaurant service; ask your CA.
HSN code and GST rate for ice cream
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Ice cream, kulfi, edible ice | 2105 00 00 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 141 |
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): “Ice cream and other edible ice, whether or not containing cocoa”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Ice cream, kulfi, edible ice | 18% | 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 HSN 2105 at 5% for take-away ice cream and kulfi.
- Frozen desserts made with vegetable oil are labelled 'frozen dessert'; check the supplier's HSN.
- Update all ice cream items from 18% to 5%.
- 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 billing ice cream at 18%.
- Treating kulfi as a sweet (2106); it is edible ice cream under 2105.
- Using the goods rate for a sit-down parlour that serves food; that may be a service.
Put the right HSN and GST on every bill
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Questions about GST on ice cream
What changed for ice cream in September 2025?
Ice cream and other edible ice (2105) went from 18% to 5% (PIB, Annexure I).
Is kulfi 5%?
Kulfi is ice cream or edible ice under 2105, so 5%.
Are ice cream cones (empty wafers) the same?
Empty cones are bakers' wares (1905), also 5%.
More items in HSN chapter 21 and milk and dairy
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.