| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule I - 5% |
| Serial | 135 |
| Tariff reference | 2101 11, 2101 12 00 |
| Description | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| Effective position | 2025-09-22 |
| Source chain | 09/2025-Central Tax (Rate), effective 22 September 2025 |
Finin2min rate-control status
Current total GST: 5% (CGST component 2.5%; corresponding SGST/UTGST component ordinarily mirrors CGST, while IGST is the combined rate).
For related guidance and tools, visit the GST Law & Practice Hub.
Legal state: Verified current entry, checked against two independent sources. Effective from: 2025-09-22.
This entry opens Chapter 21 (miscellaneous edible preparations). Instant coffee and coffee extracts, essences and concentrates — the commercial products sold as instant-coffee powder and granules — attracted 18% GST before the reform and moved to 5% under Notification 9/2025-Central Tax (Rate), effective 22 September 2025, one of the larger cuts in this reform. Roasted chicory and other roasted coffee substitutes (a separate sub-heading, HSN 2101 30) followed a different pre-reform path, at 12%, but converged on the same 5% post-reform rate. Whole or ground roasted coffee beans themselves are classified under Chapter 9, not this Chapter 21 extract/concentrate heading — confirm the product is genuinely an extract, essence, concentrate or instant-coffee preparation before relying on this entry. A supply invoiced before 22 September 2025 remains governed by the pre-reform rate that applied on that earlier transaction date.
Use the HSN / Goods GST Rate Finder to apply these points to your figures.
Classification warning: An HSN match is only a candidate. The complete goods description, exclusions, Customs Tariff notes, packaging/RSP/end-use conditions and supply date control the conclusion.
Entry-level application test
- Confirm the goods identity, composition, function and transaction date.
- Apply Customs Tariff Section and Chapter Notes and the General Rules for Interpretation.
- Match every word of the tariff reference and goods description.
- Check “other than”, residual, packaging, value, end-use and recipient conditions.
- Review Notification 19/2025, Notification 01/2026 and corrigenda where relevant.
- Test exemption, RCM, compensation cess, HSNS cess, customs and State counterpart.
Professional alert
Do not configure or publish a rate from the serial number alone.
Evidence checklist
- Signed notification page and amendment pages
- Product specification and tariff working
- Packaging/RSP and end-use evidence
- ERP effective-date approval
- Invoice, e-invoice, EWB and return mapping
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
For the connected rule or filing step, see Schedule I Serial 1 - GST Goods Rate Entry.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
How was this rate entry checked?
The serial, tariff reference and description are tied to the principal rate schedule and checked against the counterpart Government rate architecture and subsequent amendments. Classification facts and transaction date must still be tested.
When you are ready for the next step, see Schedule I Serial 10 - GST Goods Rate Entry.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in