| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule I - 5% |
| Serial | 140 |
| Tariff reference | 2104 |
| Description | Soups and broths and preparations therefor; homogenised composite food preparations |
| 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.
“Homogenised composite food preparations” is the tariff-nomenclature term commonly used for smooth-blended baby and infant food, alongside soups, broths and their preparation mixes covered by the same heading. Sources describe this heading as having sat at a materially higher rate (commonly cited at 18%) before the reform, moving to 5% under Notification 9/2025-Central Tax (Rate), effective 22 September 2025, consistent with the broader Chapter 21 rate rationalisation applied to the coffee, tea, yeast and sauce entries in this schedule. 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