GST rate and HSN code for khakhra, roti and paratha
GST on khakhra, roti, chapati and paratha is nil from 22 September 2025, under HSN 1905 or 2106. Khakhra, roti and chapati moved from 5% to nil, and paratha, parotta and other Indian breads moved from 18% to nil. Frozen and ready-to-cook parathas sold as goods are covered by the same entry.
HSN code and GST rate for khakhra, roti and paratha
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Khakhra, roti, chapati | 1905 / 2106 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 100 |
| Paratha, parotta and other Indian breads | 2106 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 100 |
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): “Khakhra; roti, chapathi, paratha, parotta and other Indian breads by any name called”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Khakhra, roti, chapati | 5% | Nil |
| Paratha, parotta and other Indian breads | 18% | Nil |
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 1905 or 2106 at 0%, matching your supplier's invoice.
- Frozen paratha packs are still nil; there is no packing condition.
- A meal of paratha with sabzi served at a dhaba is a restaurant service, not goods.
- 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 18% on frozen parathas.
- Charging 5% on masala khakhra because it is flavoured; khakhra is nil.
- Billing thepla at 5%; the entry covers Indian breads "by any name called".
Put the right HSN and GST on every bill
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Questions about GST on khakhra, roti and paratha
Is frozen paratha taxed?
No. Paratha, parotta and other Indian breads 'by any name called' are nil (Notification 10/2025, S. No. 100). They were 18% before (PIB, Annexure I).
Is khakhra taxable?
No. Khakhra moved from 5% to nil.
Is a ready-to-eat roti meal pack also nil?
A pack of roti only is nil. A combo of roti with curry may be a different product; check its HSN.
More items in HSN chapter 21 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. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), 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.