All Food Products Classified under Chapters 1 to 21 of HSN: No Separate GST Slab for UPFs and HFSS Foods:

The Government clarifies that there is no separate GST slab for ultra-processed foods (UPFs) and foods high in fat, sugar, or salt (HFSS); all food products fall under chapters 1 to 21 of HSN.
GST Structure Unchanged for UPFs and HFSS Foods

All Food Products Classified under Chapters 1 to 21 of HSN: No Separate GST Slab for UPFs and HFSS Foods
The Minister of State in the Ministry of Finance, Shri Pankaj Chaudhari, has answered some questions asked by Shri G. Kumar Naik in parliament regarding GST imposition on ultra-processed foods (UPFs) and foods high in fat, sugar, or salt (HFSS). These questions were answered on Monday, March 09, 2026.
The following are the questions asked by Shri G Kumar Naik:
"Question 1: The current GST slab applicable to ultra-processed foods (UPFs) and foods high in fat, sugar, or salt (HFSS), along with the criteria used to determine their tax classification;
Question 2: Whether the government has assessed the potential health and economic benefits of imposing higher taxes on unhealthy food products; and
Question 3: If so, the details thereof?"
The following are the answers given by Shri Pankaj Chaudhari to the aforementioned questions:
Answer 1: The GST rates and exemptions applicable to ultra-processed foods (UPFs) and foods high in fat, sugar, or salt (HFSS) are as per the proposal given by the GST Council that includes members of the Union and State governments. The minister has clarified that all food products are categorised under chapters 1 to 21 of HSN, and there are no separate GST rates on ultra-processed foods (UPFs) and foods high in fat, sugar, or salt (HFSS).
Answers 2 and 3: The minister has clarified that no formal assessment has been taken in this context.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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