Chapter 21: Miscellaneous edible preparations
NIL (Not taxable)
1. Prasadam  supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
5% Tax bracket
1. Sweetmeats [2106 90]
12% Tax bracket
1. Roasted chicory [2101 30]
2. Roasted coffee substitutes [2101 30]
3. Extracts and essences thereof [2101 30]
4. Yeasts and prepared baking powders 
5. Texturised vegetable proteins (soya bari) .
6. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.
18% Tax bracket
All goods not specified elsewhere
1. 2101 20 Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate (i.e. instant tea, quick brewing black tea, tea aroma, etc.)
2. 2103 Sauces and preparations therefor.
3. 2104 Soups and broths and preparations therefor; homogenised composite food preparations.
4. 2105 Ice cream and other edible ice, whether or not containing cocoa.
5. 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.
28% Tax bracket
1. Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) 
2. Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other sauces and prearations therefor 
3. Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugarsyrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder .
4. Pan masala [2106 90 20]