GST on papad is nil — papad is exempt from GST at a 0% rate, as clarified by the CBIC, regardless of its shape or size. So whether round or square, plain or flavoured, papad sold as papad does not attract any GST.

Papad, a widely consumed snack in India, frequently raises questions regarding its Goods and Services Tax (GST) status. This article clarifies the GST applicability, relevant HSN code, and tax rates for papad and similar products.

GST Exemption for Papad

Currently, traditional papad is exempt from GST. However, specific varieties like Kachri and Kachari papads, often referred to as fryums, which are produced using an extrusion manufacturing process, are subject to GST.

HSN Codes and Applicable GST Rates for Papad Products

For traditional papad, the Harmonised System of Nomenclature (HSN) code is 19059040. These products benefit from a 0% GST rate, classifying them as nil-rated. In contrast, Kachri and Kachari papads (fryums), falling under HSN code 19059030, are subject to a higher GST rate of 18%. This distinction was affirmed by CBIC Circular No. 189/01/2023-GST.

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FAQs: GST on Papad

• Is papad exempt from GST?
  Yes – traditional papad is exempt (0%, nil-rated) under HSN code 19059040.
• Which type of papad is taxed under GST?
  Fryums such as Kachri and Kachari papads, made through an extrusion process, are taxed at 18% under HSN 19059030.
• Why do fryums attract 18% while papad is exempt?
  The difference is the manufacturing process – extruded fryums are treated differently from traditional papad, as clarified by CBIC.
• What is the HSN code for papad?
  Traditional papad is HSN 19059040 (0%); fryums are HSN 19059030 (18%).
• Which circular clarified papad’s GST treatment?
  CBIC Circular No. 189/01/2023-GST confirmed this distinction.