GST Rate on Infant food
The GST rate on infant food is 18%, under HSN code 1901 (malt extract, infant food preparations, biscuits). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for infant food
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 1901
- Also covers: cerelac, malt extract
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on infant food
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on infant food
What is the GST rate on infant food?
The GST rate on infant food is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Infant food falls under HSN code 1901.
What is the HSN code for infant food?
Infant food falls under HSN code 1901, which covers malt extract, infant food preparations, biscuits. Show this code on every GST tax invoice line for infant food.