Ice Cream HSN Code 2105 and GST Rate
Ice cream, kulfi and other edible ice, with or without cocoa.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
- HSN code
- 2105
- GST rate
- 5%
- Chapter
- 21: Miscellaneous food preparations
- Before 22 Sep 2025
- 18%
What is the HSN code for ice cream?
Ice Cream falls under HSN 2105, in chapter 21 (Miscellaneous food preparations).
Ice cream, kulfi and ice candy are heading 2105. The rate fell from 18% to 5% on 22 September 2025. Ice cream sold by a restaurant as part of a meal is taxed as restaurant service, and plain ice made from water is heading 2201.
| Code | Description |
|---|---|
| 210500 | Ice cream and other edible ice |
GST rate on ice cream
The GST rate on ice cream is 5%. Before 22 September 2025 it was 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2105 |
| Above Rs 5 crore | 6 on every invoice | 210500 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 21 |
Sample GST invoice line for ice cream
Here is how a line for ice cream looks on a tax invoice within one state: 40 × litre at Rs 220.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Ice Cream | 2105 | 40 × litre | 220.00 | 8,800.00 | 220.00 | 220.00 | 9,240.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 440.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 21 at a glance
Chapter 21 (Miscellaneous food preparations) covers: Coffee and tea extracts, sauces, soups, ice cream, namkeen and other ready foods.
Other pages in chapter 21
Related HSN codes
Products often bought, sold or invoiced together with ice cream:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for ice cream?
Ice Cream falls under HSN 2105: ice cream, kulfi and other edible ice, with or without cocoa. Common 6 digit codes are 210500 for ice cream and other edible ice.
What is the GST rate on ice cream?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 18% until 21 September 2025.
How many digits of the ice cream HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2105 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 210500, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.