Selling namkeen and Indian sweets online in India: licences, GST rate and label rules

Namkeen and Indian sweets need FSSAI Basic registration (₹100 a year) up to ₹1.5 crore turnover. Both are taxed at 5% GST: sweetmeats under Schedule I, S.No. 142 (HSN 2106) and namkeen or bhujia under S.No. 143 (HSN 2106 90). Packaged namkeen was 12% before 22 September 2025.

Selzix Team

Oct 27, 20267 min read

Box of assorted Indian sweets in rows, including pedas, coconut rolls and ladoos topped with sliced almonds and pistachios

In this post · 9 sections

Short answer: Namkeen and Indian sweets need FSSAI Basic registration (₹100 a year) up to ₹1.5 crore turnover. Both are taxed at 5% GST: sweetmeats under Schedule I, S.No. 142 (HSN 2106) and namkeen or bhujia under S.No. 143 (HSN 2106 90). Packaged namkeen was 12% before 22 September 2025.

Rules and rates checked on 24 October 2026. Sources are listed at the end of this page.

Licences and registrations

What	Do you need it?	Cost	Where
FSSAI Basic registration	Yes, if annual turnover is up to ₹1.5 crore	₹100 a year	foscos.fssai.gov.in
FSSAI Central licence (e-commerce category)	Check before launch	₹7,500 a year	foscos.fssai.gov.in
GST registration	Yes for any inter-state sale; otherwise above ₹40 lakh turnover	No fee stated in the sources used	gst.gov.in

FSSAI Basic registration. Frying namkeen or making mithai for sale is food manufacturing. FSSAI's 2020 eligibility table names sweet shops among petty food businesses. From 1 April 2026 the Basic registration limit is ₹1.5 crore turnover.

FSSAI Central licence (e-commerce category). FSSAI lists 'E-commerce' as a Central licence category with no turnover floor. The rules do not say clearly whether a maker selling only their own sweets online is in that category. Check with the licensing authority before scaling up online orders.

GST registration. Diwali gift boxes sent to other states are inter-state sales. They need GST registration under section 24(i) even below the ₹40 lakh exemption.

GST rate and HSN code

HSN 2106: Sweetmeats (S.No. 142); Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre-packaged and labelled (2106 90, S.No. 143). GST rate: 5% (Notification 9/2025-CT(R), Schedule I, S.No. 142 and 143). Before 22 September 2025 it was 12% for pre-packaged and labelled namkeen; sweetmeats not on the list of changes.

Schedule I, S.No. 142 lists 'Sweetmeats' under heading 2106. S.No. 143 lists namkeens, bhujia, mixture, chabena and similar ready-to-eat preparations under 2106 90, 'whether or not pre-packaged and labelled'. Both are 5% in total. The GST Council's list moved pre-packaged and labelled namkeen from 12% to 5%. Sweetmeats do not appear on that list of changes.

Some traditional sweets sit under sugar headings instead. S.No. 107 (1702 or 1704) covers mishri, batasha, chikkis, til patti, til revdi, gajak, khaja, anarsa and similar, at 5%. Other sugar confectionery under 1704 is S.No. 110, also 5%, after a cut from 18%.

Extruded or expanded savoury snacks fall under 1905 (S.No. 123) at 5%. Roasted nuts and seeds fall under 2008 (S.No. 132) at 5%. A mixed festive hamper is still one rate today, but check each item's heading before you print an invoice.

Worked example: one sale at ₹399

Price the buyer pays (GST included)	₹399
Taxable value	₹380
Buyer in your state: CGST + SGST	₹9.50 + ₹9.50
Buyer in another state: IGST	₹19

What the label and product page must show

Name each product clearly, for example 'Kaju katli' or 'Ratlami sev', and list its ingredients, including the frying oil.
Declare allergens: milk for khoya and chhena sweets, nut for cashew and almond sweets, wheat where maida or atta is used.
Show the green vegetarian mark only if no ingredient, additive or processing aid is of animal origin other than milk or honey. Gelatine of animal origin, for example, makes a sweet non-vegetarian.
Print the date of packing and the expiry or use-by date together. For milk sweets with a shelf life of seven days or less, the expiry date is enough.
Give nutrition information, FSSAI logo and number, your address and a batch number on each pack.
On an assorted box, the shelf life on the outer pack must be the earliest shelf life of the items inside.
For loose sweets sold from trays, display a 'best before' date on the tray or container (FSSAI order of 25 September 2020). Displaying the manufacturing date is optional.
Online, show the label's mandatory details before payment, plus Legal Metrology declarations: net quantity, MRP inclusive of all taxes, unit sale price and consumer care details.

Packing, shipping and listing

Milk sweets and dry namkeen keep for very different periods, so date each product on its own. FSSAI's order on loose sweets leaves the best-before date to the seller, based on the product and local conditions. Packed sweets need an expiry or use-by date under the 2020 labelling regulations.

Assorted mithai boxes take the shortest shelf life of anything inside, under regulation 8(6). A box with kalakand and soan papdi is dated by the kalakand.

FSSAI's June 2026 advisory names sweet boxes and snack packets among the packages that must not be sealed with metallic pins or wires. FSSAI's December 2024 e-commerce advisory asks for food to reach buyers with at least 30% of its shelf life left, or 45 days before expiry. It also asks that food be kept apart from non-food items in delivery.

Mistakes to avoid

Dating a mixed box by its longest-lasting item. The 2020 labelling regulations require the earliest shelf life of any item inside.
Stapling sweet boxes. FSSAI's 12 June 2026 advisory bans metallic pins and wires on sweet boxes and snack packets.
Assuming every sweet is HSN 2106. Chikki, gajak, til patti and revdi are listed under 1702 or 1704 (S.No. 107), so the invoice code differs even though the rate is 5%.
Leaving out the frying oil. It is an ingredient, and the 2020 regulations require ingredients to be listed in descending order of weight.
Sending festival orders to another state before GST registration. The ₹40 lakh exemption does not apply to inter-state supply.

On your own Selzix store

You set the HSN code and GST rate on each product, and every order gets a GST invoice with the CGST and SGST or IGST split worked out from the buyer's state. Not sure you need GST at all? Read GST for online sellers in India.

Questions sellers ask

What is the GST rate on sweets and namkeen?

5%. Sweetmeats are Schedule I, S.No. 142 and namkeen or bhujia S.No. 143 of Notification 9/2025-CT(R). Pre-packaged branded namkeen was 12% until 21 September 2025.

Is FSSAI registration required to sell sweets from home?

Yes. Basic registration on FoSCoS covers turnover up to ₹1.5 crore from 1 April 2026 and costs ₹100 a year. Print the registration number and FSSAI logo on every box.

Is a best before date mandatory on sweets?

For loose sweets on trays, FSSAI's order of 25 September 2020 requires a best-before date on the tray or container from 1 October 2020. For packed sweets, the 2020 labelling regulations require an expiry or use-by date, with best before allowed as extra information.

Sources

Notification No. 9/2025-Central Tax (Rate), 17 September 2025 (gazette copy), Ministry of Finance, Government of India (copy hosted by EPCES) (read 24 October 2026)
Recommendations of the 56th GST Council meeting, with Annexure I (HSN-wise) and Annexure II (sector-wise) rate changes, Press Information Bureau, Ministry of Finance (hosted by GST Council) (read 24 October 2026)
FSSAI Raises Turnover Limits For Food Business Registration And Licensing, S.S. Rana & Co. on Legal 500 (read 24 October 2026)
Food Safety Bulletin, Issue Two, 2026, Khaitan & Co (read 24 October 2026)
Eligibility criteria and annual fees by kind of business (04.05.2020), read via Internet Archive copy, FSSAI (read 24 October 2026)
Food Safety and Standards (Labelling and Display) Regulations, 2020, compendium Version VI (22.02.2023), read via Internet Archive copy, FSSAI (read 24 October 2026)
Best Before Date on Sweets mandatory from October 1 (FSSAI order of 25 September 2020), S.S. Rana & Co. (read 24 October 2026)
FSSAI Strengthens Food Safety Compliance for E-commerce (advisory of 3 December 2024), IndiaLaw LLP (read 24 October 2026)
Legal Metrology (Packaged Commodities) Amendment Rules, 2017 (inserts rule 6(10) for e-commerce), LegitQuest (read 24 October 2026)
Legal Metrology Compliance for E-Commerce Businesses, S.S. Rana & Co. (read 24 October 2026)
Notification No. 10/2019-Central Tax: ₹40 lakh registration exemption for suppliers of goods, CBIC, Ministry of Finance (hosted by GST Council) (read 24 October 2026)
Applicability of GST on Online Business or Services (own website: Section 24(i) for inter-state sales), TaxGuru (read 24 October 2026)

General information, not tax or legal advice. Rules change; check the source before you file or apply. Cover photo: Towfiqu barbhuiya on Pexels.