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.