Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2101 specifically identifies extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 2101 on all Tax Invoices for extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2101

"Classifying extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Processed Food category. AasanKhata automatically monitors these shifts for you."