GST on Food Products in India: Complete Rate Guide 2026

GST (Goods and Services Tax) on food products in India varies from 0% to 18% depending on the type of food, packaging, and how it is sold. Understanding GST rates is critical for food businesses to price products correctly, file accurate returns, and avoid tax notices.

Zero-Rated (0% GST) Food Items

The following food items are exempt from GST or taxed at 0%:

• Fresh fruits and vegetables (unpacked)
• Unprocessed cereals, pulses, and grains (unpacked)
• Fresh meat, fish, and eggs (unprocessed)
• Fresh milk and curd (unpacked)
• Unbranded atta, maida, besan, suji (unpacked)
• Salt (all types)
• Unbranded natural honey
• Fresh ginger and garlic (unprocessed)

5% GST Food Items

• Branded and packaged cereals, pulses, and flours
• Branded rice, wheat, maize
• Packed or branded paneer
• Frozen vegetables (not in sealed containers)
• Tea (black), coffee beans
• Sugar, jaggery (branded)
• Edible oils (all types)
• Fish, seafood (processed, frozen)
• Butter, ghee, cheese
• Namkeens, bhujia, mixture (branded)

12% GST Food Items

• Fruit juices and vegetable juices
• Frozen meat and poultry products
• Sausages and similar meat products
• Namkeens in sealed containers
• Pickles and chutneys (branded)
• Jam, jelly, marmalade
• Peanut butter

18% GST Food Items

• Chocolates (with or without cocoa)
• Cocoa powder and chocolate preparations
• Mineral water and aerated drinks
• Food preparations for infant use
• Nutritional supplements and protein powders
• Pasta, vermicelli, macaroni
• Biscuits (all types)
• Waffles and wafers (sugar coated)

GST on Restaurants

• Non-AC restaurants: 5% GST (no input tax credit)
• AC restaurants: 5% GST (no input tax credit)
• 5-star hotel restaurants: 18% GST
• Delivery apps (Zomato/Swiggy): 5% GST charged by platform

GST Registration Threshold for Food Businesses

• Regular states: Mandatory if annual turnover exceeds ₹40 lakh
• Special category states (J&K, NE states): Mandatory above ₹20 lakh
• Below threshold: Voluntary GST registration allowed and beneficial for B2B business

Conclusion

Getting GST classification right for your food products is essential for correct pricing and compliant tax filing. Velco Legal India provides GST registration and compliance services for food businesses across India.