HSN code for Mithai — 2106 · GST 5%
Mithai is billed under HSN 2106, which covers food preparations not elsewhere specified or included. Under GST 2.0 the rate is 5%.
Also called: sweets, indian sweets, mithai box
GST on mithai
- GST rate
- 5%
- Within your state
- CGST 2.5% + SGST/UTGST 2.5%
- To another state
- IGST 5%
Example invoice line
Selling to another state: IGST 5% (₹30.00) replaces CGST and SGST.
What HSN 2106 covers
Food preparations not elsewhere specified or included
Indian sweets (mithai) and namkeen such as bhujia, sev, mixture and mathri, along with other ready food preparations.
Sweets sold over the counter are goods under 2106 at 5%. Served at a table in a restaurant, they are part of the restaurant service (SAC 996331, also 5%).
Also under 2106: Kaju Katli, Ladoo, Barfi, Peda, Milk Cake, Gulab Jamun, Rasgulla, Soan Papdi, Jalebi, Namkeen, Bhujia, Mixture, Mathri
Questions about mithai
What is the HSN code for mithai?
Mithai is classified under HSN 2106: Food preparations not elsewhere specified or included.
What is the GST rate on mithai?
5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.
Is mithai ever taxed differently?
Sweets sold over the counter are goods under 2106 at 5%. Served at a table in a restaurant, they are part of the restaurant service (SAC 996331, also 5%).
How many digits of the HSN code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (2106) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (the 6-digit code for your exact product) on every invoice.
Related HSN codes
Bill with the right HSN automatically — start free
Save mithai once with HSN 2106 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.