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GST on Food Items: Nil, 5% or 40%
GST on food items depends on what the food is and how it is packed. Fresh produce, milk, bread and loose staples are Nil, most packaged food is 5% after GST 2.0 (22 September 2025), and aerated or caffeinated drinks are 40%. Restaurant meals are a service with their own rules, covered on the restaurant food page.
Applicable GST Rate
Food items and restaurant food: fresh and loose staples Nil, most packaged food 5%, restaurant food 5%
Food GST rate chart
| Item or service | HSN / SAC | GST |
|---|---|---|
| Fresh fruit, vegetables, eggs, milk (including UHT milk) | Ch. 7, 8, 0401, 0407 | Nil |
| Paneer and chena | 0406 | Nil |
| Bread, roti, chapati, paratha, khakhra, pizza bread | 1905 / 2106 | Nil |
| Rice, wheat, atta, pulses and curd sold loose | 1006, 1001, 1101, 0713, 0403 | Nil |
| The same staples when pre-packaged and labelled | 1006, 1001, 1101, 0713, 0403 | 5% |
| Butter, ghee, cheese, condensed milk | 0405 / 0406 / 0402 | 5% |
| Biscuits, cakes, namkeen, bhujia, chocolates, sweets | 1905 / 2106 / 1806 | 5% |
| Ice cream, pasta, noodles, sauces, jams, fruit juices | 2105 / 1902 / 2103 / 2007 / 2009 | 5% |
| Restaurant food: dine-in, takeaway and delivery | SAC 996331 | 5% (no ITC) |
| Aerated, sweetened and caffeinated drinks | 2202 | 40% |
Why packaging changes the rate on staples
Rice, atta, pulses, curd and similar staples are Nil when sold loose. When they are "pre-packaged and labelled", meaning packed in advance for retail sale in packs of up to 25 kg or 25 litres with Legal Metrology labelling, they are taxed at 5%. A shopkeeper weighing rice from a sack in front of you charges no GST.