GST rate and HSN code for sweets
GST on sweets (mithai) is 5% (HSN 2106) from 22 September 2025. The entry covers sweetmeats, so kaju katli, laddoo, barfi, peda, rasgulla and soan papdi sold as goods are all 5%. Chikki, gajak and revdi have their own 5% entry, chocolates are 5%, and namkeen is 5% too.
HSN code and GST rate for sweets
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Sweetmeats sold as goods (packed or from the counter) | 2106 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 142 |
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): “Sweetmeats”.
What to print on the bill
- Print HSN 2106 at 5% for counter and boxed sweets.
- A Diwali box of sweets only is still sweets at 5%.
- Sweets served at tables with service may be a restaurant supply; ask your CA.
- 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
- Billing kaju katli under 0801 (cashew).
- Mixing a gift box of sweets, dry fruits and a steel item as one 'sweets' line without checking the mixed-supply rule.
Put the right HSN and GST on every bill
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Questions about GST on sweets
What is the HSN code for sweets?
2106, 'sweetmeats', in Schedule I, S. No. 142 at 5%.
Is GST on loose and boxed mithai the same?
Yes. The sweetmeats entry has no packed or loose condition.
What about a Diwali gift box with sweets and dry fruits?
Two or more goods sold together for one price can be a mixed supply, taxed at the highest rate in it (CGST Act, Section 8). If every item in the box is 5%, the box is 5%.
More items in HSN chapter 21 and sweets, namkeen and diwali / puja items
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.