TABLE OF CONTENT

Key Highlights

  • Food HSN code classification under Chapter 21 covers processed and prepared food items like sauces, soups, protein concentrates, and seasonings.
  • GST rates for miscellaneous edible preparations range from 5% to 28%, depending on the product type and level of processing.
  • Some food products, like fortified nutrition powder, may attract 18% GST, while certain essential food items are taxed at 5% or exempt.
  • Correct food HSN code classification ensures proper tax compliance and prevents penalties for businesses.
  • Staying updated with GST rate revisions helps businesses optimise pricing, manage input tax credits, and stay compliant.

The Harmonized System of Nomenclature (HSN) Chapter 21 covers a broad range of miscellaneous edible preparations, including food additives, processed foods, seasonings, sauces, soups, protein concentrates, and food supplements.

These products play a crucial role in the food processing, retail, and hospitality industries, making their correct classification under the food HSN code essential for determining the applicable GST rate.

This blog will provide a comprehensive guide to GST rates and HSN classifications for miscellaneous edible preparations under Chapter 21. It will also explore recent changes and compliance insights to help you keep your business stay tax-efficient.

Factors Influencing GST Tax Rates

Under the Goods and Services Tax (GST) regime, different food HSN codes attract different tax rates based on several factors, including:

Level of Processing

Raw or minimally processed foods often attract lower GST, while highly processed or packaged foods are taxed higher.

Branding and Packaging

Branded and packaged food items usually fall under higher GST slabs, while loose or unbranded items may attract a lower tax rate.

Usage and Composition

Food supplements, protein powders, and edible preparations with added nutrients may have higher GST rates than basic food ingredients.

For businesses in food processing, retail, restaurants, and FMCG sectors, understanding and using the correct food HSN code is crucial for:

  • Accurate tax calculations to prevent over-payment or non-compliance.
  • Eligibility for Input Tax Credit (ITC), ensuring better cost efficiency.
  • Avoiding penalties for misclassification or incorrect GST application.
  • Ensuring smooth invoicing and compliance with GST laws.

Detailed HSN Code & GST Rate Table for Miscellaneous Edible Preparations

Below is a detailed table outlining the HSN codes and applicable GST rates for miscellaneous edible preparations under Chapter 21. Here's the table:

HSN Code Description GST Rate
2101 Coffee, tea, and herbal-based preparations 5% - 18%
2102 Yeasts, baking powders, and leavening agents 18%
2103 Sauces, condiments, and mixed seasonings 12% - 18%
2104 Soups, broths, and soup preparations 12%
2105 Ice cream, sorbets, and frozen desserts 18%
2106 Protein concentrates, food supplements, and energy bars 18%
2106 Pan masala (including gutkha and tobacco-based products) 28% + Cess


Note: GST rates are subject to periodic revisions. Businesses should refer to official government notifications for updates.

GST Rates for Miscellaneous Edible Preparations

With the increasing variety of processed and packaged foods, GST rates on miscellaneous edible preparations have been structured to ensure fair taxation while maintaining consumer affordability.

Understanding these tax rates is crucial for businesses dealing in processed food items, additives, seasonings, and health supplements. Let's learn more about it:

What’s Changing in GST for Processed Food Items?

The GST Council frequently revises tax rates on food products to strike a balance between government revenue and consumer affordability. While some food items remain in lower tax brackets to keep essentials affordable, highly processed and value-added food products often attract higher GST rates.

Here’s a breakdown of recent GST updates and their impact on businesses dealing with processed food items:

1. Protein Concentrates and Health Supplements (Food HSN Code: 2106) – 18% GST

Protein powders, nutritional drinks, and dietary supplements fall under HSN Code 2106 and continue to attract 18% GST. This includes:

  • Whey protein and plant-based protein powders
  • Meal replacement shakes and fortified nutrition drinks
  • Health supplements with added vitamins and minerals

Since these products are classified as nutritional or dietary supplements rather than basic food items, they fall under the higher tax bracket similar to luxury or non-essential goods.

2. Instant Food Mixes, Soup Powders, and Ready-to-Eat Meals – 12% to 18% GST

Convenience food products, such as instant soup powders, premixes for dosas and idlis, packaged noodles, and frozen meals attract either 12% or 18% GST, depending on their composition and processing.

  • Instant soup mixes, pasta, and noodles (not cooked) – 12% GST
  • Fully cooked frozen meals and ready-to-eat foods – 18% GST


Products that require further cooking (like instant noodles) attract 12% GST. On the other hand, fully prepared and packaged meals (like microwave-ready dishes) are taxed at 18%, as they are considered more processed and closer to restaurant-style consumption.

3. Sauces, Condiments, and Mixed Seasonings – 12% or 18% GST

Sauce spreads, and seasonings fall into different GST brackets based on their composition:

  • Tomato ketchup, mustard sauce, and vinegar-based condiments – 12% GST
  • Mayonnaise, mixed seasonings, and spice blends with added preservatives – 18% GST

Simple condiments with minimal additives are taxed lower (12%), while flavoured, mixed, or preservative-heavy sauces (like mayo or speciality spice blends) attract 18% GST.

4. Edible Ice, Sorbet, and Frozen Desserts – 18% GST

All forms of edible ice-flavoured frozen desserts and sorbets continue to be taxed at 18% GST. This includes:

  • Ice lollies, sorbets, and fruit-based frozen treats
  • Non-dairy frozen desserts
  • Artificially sweetened ice products

These products fall into the category of luxury or indulgent food items, rather than essential foodstuffs, placing them in the highest GST bracket.

Why Should Businesses Track Food HSN Code Changes?

For businesses in the food manufacturing, retail, FMCG, and hospitality sectors, keeping track of food HSN code changes is not just about compliance—it directly impacts pricing, profitability, and tax efficiency.

Since the GST Council periodically revises tax rates, businesses that fail to adapt may face unexpected tax liabilities, incorrect invoicing, and compliance issues.

Here’s why staying updated on food HSN code classifications is critical:

Avoid Misclassification Penalties and Incorrect GST Filings

Using the wrong food HSN code can result in businesses charging incorrect GST rates, leading to:

  • Over-payment or underpayment of taxes, causing cash flow issues.
  • Legal consequences, including penalties and notices from tax authorities.
  • Hurdles in claiming Input Tax Credit (ITC) due to mismatched filings.


Example: If a business mistakenly classifies ready-to-eat food (18% GST) under instant food mix (12% GST), it may undercharge customers. This can result in a tax shortfall that must be paid later with penalties.

Helps in Pricing Strategy and Cost Planning

The GST rate directly affects the final pricing of food products. Businesses that don’t factor in the right GST rate may:

  • Incorrectly price products, making them less competitive in the market.
  • Absorb higher GST costs unknowingly, leading to reduced profit margins.
  • Pass on incorrect GST rates to customers, leading to dissatisfaction and compliance risks.

Example: A food manufacturer producing health supplements (HSN Code 2106, 18% GST) may need to adjust retail prices to maintain margins, unlike a business selling spices or seasonings at 5% GST.

Maximising Input Tax Credit (ITC) Benefits Correct classification of food HSN codes helps businesses:

  • Claim accurate ITC on purchases and reduce tax liabilities.
  • Ensure seamless GST filings without disputes from tax authorities.
  • Optimise supply chain expenses by tracking tax rates across ingredients.

Example: A restaurant buying sauces and condiments at 12% GST but mistakenly classifying them under 18% GST could end up losing ITC benefits or overpaying taxes unnecessarily.

Also Read: Understanding the Impact of GST on Health Insurance: Changes in Rates and Policies

Impact of Recent GST Rate Revisions

The GST Council frequently revises tax rates, and businesses that fail to adapt may:

  • Be caught off-guard by sudden tax hikes, affecting pricing and supply contracts.
  • Face inventory mismanagement, with products taxed differently than expected.
  • Miss out on tax exemptions or reductions, leading to avoidable expenses.

Example: Recent changes ensured that unflavoured green tea remains at Nil GST, but flavoured or packaged tea is taxed at 18% GST. Tea sellers unaware of this might misapply the tax rate, leading to incorrect invoices and potential compliance issues.

Importance of Compliance and Classification Under HSN The correct classification of food products under the right food HSN code is essential for businesses dealing with processed foods, seasonings, sauces, protein supplements, and other edible preparations.

Misclassification can result in incorrect GST filings, tax disputes, financial losses, and legal penalties.

Relevance of Using the Correct HSN Code

Applying the correct food HSN code ensures:

  • Accurate Tax Calculation and GST Compliance

    • The GST rate on food products varies based on processing level, ingredients, and intended use.
    • Using the wrong HSN code can lead to businesses charging an incorrect GST rate, leading to penalties or financial losses.
    • The GST Council periodically updates tax rates, making it essential to track changes and update invoicing systems accordingly.

  • Claiming Input Tax Credit (ITC) Without Disputes

    • Businesses can claim ITC on GST paid for raw materials and inputs, reducing overall tax liability.
    • If a product is misclassified under an incorrect HSN code, the ITC claim may be denied or disputed by tax authorities.
    • Proper food HSN code classification helps in seamless GST audits and compliance.

  • Avoiding Penalties and Legal Issues for Misclassification

    • Incorrect classification under lower GST slabs can lead to tax evasion notices and penalties.
    • Overcharging GST due to incorrectly high classification can result in loss of customers and pricing disadvantages.
    • Food businesses must maintain accurate HSN code records to ensure error-free compliance during GST audits.

  • Ensuring Accurate Invoicing and Smooth Business Operations

    • E-commerce sellers, FMCG brands, and food processors must use the correct food HSN code for seamless billing and tax calculations.
    • Supermarkets, wholesalers, and restaurants need to classify food items correctly to charge the right GST rate on invoices.
    • Mismatched invoicing due to incorrect food HSN codes can lead to delayed payments, tax disputes, and ITC claim rejections.

Examples of Food HSN Code Classification

  • Instant Soup Powders vs. Protein Supplements

    • Instant soup powders (HSN Code 2104) attract 12% GST, as they are classified as processed food items.
    • Protein supplements (HSN Code 2106) fall under 18% GST, as they are considered nutritional preparations and health supplements rather than general food products.
    • Misclassifying protein powders as instant soup mixes may lead to incorrect tax application and ITC issues.

  • Herbal Teas: Loose vs. Flavoured and Processed

    • Loose and unbranded herbal teas (HSN Code 2101) attract 5% GST, as they are classified as natural, unprocessed products.
    • Flavoured, processed, or packaged herbal tea is taxed at 18% GST, as it undergoes processing and value addition.
    • If a business mistakenly classifies flavoured tea under 5% GST, it may face tax liabilities and penalties.

Stay GST-Compliant with the Right Food HSN Code

For businesses in the food processing, retail, and hospitality industries, understanding GST rates and the correct food HSN code is essential for ensuring tax compliance, proper invoicing, and accurate tax payments.

Whether you manufacture, distribute, or sell processed food products, the classification of your food items under the right HSN code determines the applicable GST rate. This can further impact pricing, tax liability, and business profitability.

By staying informed and proactive, businesses can ensure seamless GST compliance, accurate invoicing, and optimise tax benefits. Always refer to the latest GST updates to apply the correct HSN code and tax rate, ensuring smooth business operations and regulatory compliance.

Also Read: GST Impact on Indian Economy

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FAQS – FREQUENTLY ASKED QUESTIONS


  • What is Chapter 21 in the HSN classification system?

    Chapter 21 of the Harmonized System of Nomenclature (HSN) covers miscellaneous edible preparations, including sauces, soups, protein concentrates, and food additives.

  • What is the GST rate for food additives and preservatives?

    Most food additives and preservatives fall under HSN Code 2106 and attract 18% GST, depending on their composition and intended use.

  • What is the food HSN code for protein supplements and health drinks?

    Protein concentrates, health drinks, and dietary supplements are classified under HSN Code 2106 and attract 18% GST.

  • How are instant food mixes and ready-to-eat meals taxed under GST?

    Instant food mixes, soup powders, and ready-to-eat (RTE) meals typically fall under HSN Code 2104 or 2106 and attract 12% to 18% GST, depending on their ingredients and processing level.

  • Are sauces and condiments subject to different GST rates?

    Yes, sauces, condiments, and mixed seasonings are taxed based on their type:

    • Tomato ketchup and sauces (HSN 2103) – 12% GST

    • Mayonnaise, mustard sauces, and mixed condiments (HSN 2103) – 18% GST

  • What is the GST rate for herbal teas and flavoured teas?

    Unbranded and loose herbal teas attract 5% GST, while flavoured, packaged, or processed herbal teas (HSN 2101) are taxed at 18%.

  • Is there GST on food flavouring substances and essences?

    Yes, food flavouring agents, essences, and artificial sweeteners generally attract 18% GST under HSN Code 2106.

  • Do frozen desserts and edible ice attract GST?

    Yes, frozen desserts, sorbets, and edible ice fall under HSN Code 2105 and are taxed at 18% GST.

  • How does GST apply to food thickeners and stabilisers?

    Food stabilisers, emulsifiers, and thickening agents are classified under HSN Code 2106 and typically attract 18% GST.

  • Why is it important to classify food products correctly under HSN codes?

    Using the correct food HSN code ensures accurate tax calculation, prevents misclassification penalties, allows businesses to claim input tax credits (ITC), and ensures compliance with GST laws.

 

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The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.

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This Website is controlled and operated from India and there is no representation that the Materials/information are appropriate or will be available for use in other locations. If you use this Website from outside the India, you are entirely responsible for compliance with all applicable local laws. There is no warranty or representation that a user in one region may obtain the facilities of this website in another region.

Information published on the Website may contain references or cross references to products, programs and facilities offered by ABC Companies/third parties that are not announced or available in your country. Such references do not imply that it is intended to announce such products, programs or facilities in your country. You may consult your local advisors for information regarding the products, programs and services that may be available to you.

In your use of the Website, you may enter correspondence with, purchase goods and/or facilities from, or participate in promotions of advertisers or members or sponsors of the web site, including those of ABC Companies. Unless otherwise stated, any such correspondence, advertisement, purchase or promotion, including the delivery of and the payment for goods and/or facilities, and any other term, condition, warranty or representation associated with such correspondence, purchase or promotion, is solely between you and the applicable ABC Companies and/or third parties.

You agree that Facilities Provider / ABC Companies has no liability, obligation or responsibility for any such correspondence, purchase or promotion between you and any other ABC Companies and/or third parties.

Third party websites

This Website may be linked to other websites (including those of ABC Companies) on the World Wide Web that are not under the control of or maintained by ABCL. Such links do not indicate any responsibility or endorsement on our part for the external website concerned, its contents or the links displayed on it. These links are provided only as a convenience, in order to help you find relevant websites, facilities and/or products that may be of interest to you, quickly and easily. It is your responsibility to decide whether any facilities and/or products available through any of these websites are suitable for your purposes. The Facilities Provider or ABCL is not responsible for the owners or operators of these websites or for any goods or facilities they supply or for the content of their websites and does not give or enter into any conditions, warranties or other terms or representations in relation to any of these or accept any liability in relation to any of these (including any liability arising out of any claim that the content of any external web site to which this web site includes a link infringes the intellectual property rights of any third party).

USE of APP

In case any facilities/services, access/dissemination of information or execution of transaction is done through use of any APP related to ABC Companies, the additional terms and conditions governing the Use of APP shall be applicable and to be read along these Terms of Use.

Postings and monitoring

The Facilities Provider or ABCL or ABC Companies does not routinely monitor your postings to the Website but reserves the right to do so if deemed necessary if it is related to the facilities offered on the web site and to comply with law. However, in our efforts to promote good citizenship within the internet community, if the Facilities Provider or ABCL or ABC Companies becomes aware of inappropriate use of the Website or any of its facilities, any information, opinions, advice or offers posted by any person or entity logged in to the Website or any of its associated sites is to be construed as public conversation only, and the Facilities Provider or ABC Companies shall not be liable or responsible for such public conversation. You agree that in such cases, we will respond in any way that, in our sole discretion, as deemed appropriate. You acknowledge that Facilities Provider or ABC Companies will have the right to report to law enforcement authorities any actions that may be considered illegal, as well as any information it receives of such illegal conduct. When requested, ABC Companies/Facilities Provider will co-operate fully with law enforcement agencies in any investigation of alleged illegal activity on the internet.

Submissions and unauthorized use of any Materials contained on this Website may violate copyright laws, trademark laws, the laws of privacy and publicity, certain communications statutes and regulations and other applicable laws and regulations. You alone are responsible for your actions or the actions of any person using your user name and/or password. As such, you shall indemnify and hold Facilities Provider, ABCL / ABC Companies and its officers, directors, employees, affiliates, agents, licensors, and business partners harmless from and against any and all loss, costs, damages, liabilities, and expenses (including attorneys' fees) incurred in relation to, arising from, or for the purpose of avoiding, any claim or demand from a third party that your use of the Website or the use of the Website by any person using your user name and/or password (including without limitation your participation in the posting areas or your submissions) violates any applicable law or regulation, or the rights of any third party.

We reserve the right to terminate access to this Website at any time and without notice. Further this limited license terminates automatically, without notice to you, if you breach any of these Terms of Use. Upon termination, you must immediately destroy any downloaded and printed Materials.

If you come across any breaches/violation or offensive material you must report to us at abc.secretarial@adityabirla.com

Use of Cookies

You agree and understand that the Website will automatically receive and collect certain anonymous information in standard usage logs through the Web server, including computer/computer resource-identification information obtained from "cookies" sent to your browser from a web server or other means as explained in the Privacy Policy.  

Facilities Changes and Discontinuation

The Website reserves the right to discontinue or suspend, temporarily or permanently, the facilities. You agree that the Facilities Provider/ ABC Companies will not be liable to you in any manner whatsoever for any modification or discontinuance of the facilities. The format and content of this Website may change at any time. We may suspend the operation of this Website for support or maintenance work, in order to update the content or for any other reason.

ABCL, ABC Companies, and its directors, employees, associates, or other representatives shall not be liable for any damages or injury, arising out of or in connection with the use, or non-use including non-availability of the Website and also for any consequential loss or any damages caused because of non-performance of the system due to a computer virus, system failure, corruption of data, delay in operation or transmission, communication line failure, or any other reason whatsoever. The Website will not be responsible for any liability arising out of delay in providing any information on the Website.

Compliance with the Law

You agree that you will not:

  • Use any robot, spider, scraper, deep link or other similar automated data gathering or extraction tools, programme, algorithm or methodology to access, acquire, copy or monitor the Website, or any portion of the Website.
  • Use or attempt to use any engine, software, tool, agent, or other device or mechanism (including without limitation, browsers, spiders, robots, avatars or intelligent agents) to navigate or search the Website, other than the search engines generally available by third party web browsers
  • Post or transmit any file which contains viruses, worms, Trojan horses or any other contaminating or destructive features, or that otherwise interferes with the proper working of the Website or the facilities.
  • Attempt to decipher, decompile, disassemble, or reverse engineer any of the software, comprising or in any way making up a part of the Website or the facilities.
  • You agree not to use the facilities for illegal purposes or for the transmission of material that is unlawful, harassing, libelous (untrue and damaging to others), invasive of another's privacy, abusive, threatening, or obscene, or that infringes the rights of others.

Restrictions on Commercial Use or Resale

Your right to use the facilities is personal to you; therefore, you agree not to resell or make any commercial use of the facilities. In addition, the Website welcomes your feedback as a user of the facilities. Any feedback you provide will become the confidential and proprietary information of the Website, and you agree that the Website may use in any manner and without limitation, all comments, suggestions, complaints, and other feedback you provide relating to the Website. The Website shall have a worldwide, royalty-free, non-exclusive, perpetual, and irrevocable right to use feedback for any purpose, including but not limited to incorporation of such feedback into the Website or other Website software or facilities.

No Endorsements

All product and facilities marks contained on or associated with the facilities that are not the Website marks are the trademarks of their respective owners. The Website would require you to respect the same. References to any such names, marks, products or facilities of third parties or hypertext links to third party sites or information does not imply the Website’s endorsement, sponsorship or recommendation of the third party, information, product or facilities.

Promotional Offers

You may receive from time to time, announcement about offers with intent to promote this Website and/or facilities/products of ABC Companies (“Promotional Offers”). The Promotional Offer(s) would always be governed by these Terms of Use plus certain additional terms and conditions, if any prescribed. The said additional terms and conditions, if prescribed, would be specific to the corresponding Promotional Offer only and shall prevail over these Terms of Use, to the extent they may be in conflict with these Terms of Use. The Website reserves the right to withdraw, discontinue, modify, extend and suspend the Promotional Offer(s) and the terms governing it, at its sole discretion.

Charges for use of Website

There are no charges or fees to be paid by you for use of this Website. However, you are responsible for all telephone access fees and/or internet service fees that may be assessed by your telephone and/or internet service provider. You further agree to pay additional charges, if any levied by Third Party Service Provider(s), for the facilities provided by them through the Website (Additional Charges).

No Endorsement

You are advised to be cautious when browsing on the internet and to use good judgment and discretion when obtaining information or transmitting information. From this Website, users may visit or be directed to third party web sites. The Website makes no effort to review the content of these web sites, nor is the Website or its licensors responsible for the validity, legality, copyright compliance, or decency of the content contained in these sites.

In addition, the Website does not endorse or control the content of any other user and is not responsible or liable for any content, even though it could be unlawful, harassing, libelous, privacy invading, abusive, threatening, harmful, vulgar, obscene or otherwise objectionable, or that it infringes or may infringe upon the intellectual property or other rights of another. You acknowledge that the Website does not pre-screen content, but that the Website will have the right (but not the obligation) in their sole discretion to refuse, edit, move or remove any content that is available via the facilities.

Electronic Communications

These Terms of Use and any notices or other communications regarding the Facilities may be provided to you electronically, and you agree to receive communications from the Website in electronic form. Electronic communications may be posted on the Website and/or delivered to your registered email address, mobile phones etc either by Facilities Provider or ABC Companies with whom the services are availed. All communications in electronic format will be considered to be in "writing". Your consent to receive communications electronically is valid until you revoke your consent by notifying of your decision to do so. If you revoke your consent to receive communications electronically, the Facilities Provider shall have the right to terminate the facilities.

Assignment

You shall not assign your rights and obligations under this Agreement to any other party. The Website may assign or delegate its rights and/or obligations under this Agreement to any other party in future, directly or indirectly, or to an affiliated or group company.

Legal Disclaimers

The information provided on or through the Website is for general guidance and information purposes only and they do not in any manner indicate any assurance or opinion of any manner whatsoever. Any information may be prone to shortcomings, defects or inaccuracies due to technical reasons. Certain information on Website may be on the basis of our own appraisal of the applicable facts, law and regulations in force at the date hereof.

The information (and opinions, if any) contained on the Website may have been obtained from public sources believed to be reliable and numerous factors may affect the information provided, which may or may not have been taken into account. The information provided may therefore vary (significantly) from information obtained from other sources or other market participants. Any reference to past performance in the information should not be taken as an indication of future performance. The information is dependent on various assumptions, individual preferences and other factors and thus, results or analyses cannot be construed to be entirely accurate and may not be suitable for all categories of users. Hence, they should not be solely relied on when making investment decisions. Your investment or financial decision shall always be at your own discretion and based on your independent research; and nothing contained on the Website or in any information would construe ABCL/ABC Companies or any of its employees/authorized representative as having been in any way involved in your decision making process. Any information and commentaries provided on the Website are not meant to be an endorsement or offering of any stock or investment advice.

Nothing contained herein is to be construed as a recommendation to use any product, process, equipment or formulation, in conflict with any patent, or otherwise and Facilities Provider / ABCL/ABC Companies makes no representation or warranty, express or implied that, the use thereof will not infringe any patent, or otherwise. Information on this Website sourced from experts or third party service providers, which may also include reference to any ABCL Affiliate. However, any such information shall not be construed to represent that they belong or represent or are endorsed by the views of the Facilities Provider or ABC Companies. Any information provided or sourced from ABCL Affiliate belongs to them. ABCL is an independent entity and such information from any ABCL Affiliate are not in any manner intended or to be construed as being endorsed by ABCL or Facilities Provider. The information does not constitute investment or financial advice or advice to buy or sell, or to endorse or solicitation to buy or sell any securities or other financial instrument for any reason whatsoever. Nothing on the Website or information is intended to constitute legal, tax or investment advice, or an opinion regarding the appropriateness of any investment or a solicitation of any type. Investment in the securities market and any financial instruments are inherently risky and you shall always assume complete and full responsibility for the outcomes of all the financial or investment decisions that you make, including but not limited to loss of capital. You are therefore advised to obtain your own applicable legal, accounting, tax or other professional advice or facilities before taking or considering an investment or financial decision.

No Solicitation

No Information at this Website shall constitute an invitation to invest in ABCL or any ABC Companies. These are meant for general information only or to meet statutory requirements or disclosures. ABCL or any of its employees are in no way liable for the use of the information by you, when making any decision or investing or trading through any investment vehicles or ABC Companies, or any other third party which may be engaged in offering of these services.

The information contained on this Website does not represent and should not be used to construe (i) the terms on which a new transaction would be entered into by ABCL or ABC Companies, (ii) the terms on which any existing transactions could be unwound by ABCL or ABC Companies, (iii) the calculation or estimate of an  amount that would be payable following an early termination of any past/existing transactions or (iv) the valuations given to any transactions by ABCL or ABC Companies in their books of account for financial reporting, credit or risk management purposes.

Statutory Disclosure

ABCL and ABC Companies are engaged in a broad spectrum of activities in the financial services sectors. You understand and acknowledge that Aditya Birla Money Limited (‘ABML’), Aditya Birla Finance Limited (‘ABFL’) and Aditya Birla Sun Life Asset Management Company Limited and trustees and sponsor of Aditya Birla Sun Life Mutual Fund (‘ABSLMF’) are group companies and ABML / ABFL also acts as a distributor of ABSLMF.  Any recommendation or reference of schemes of ABSLMF if any made or referred on the Website, the same is based on the standard evaluation and selection process, which would apply uniformly for all mutual fund schemes. You are free to choose the execution facilities in the manner deemed fit and proper and no commission will be paid by ABSLMF to ABML / ABFL if you choose to execute a transaction with ABSLMF on the Website, unless otherwise agreed by you and ABML/ABFL separately. Information about ABML/ABFL, its businesses and the details of commission structure receivable from asset management companies to ABML/ABFL, are also available on their respective Website.

Similarly Aditya Birla Money Insurance Advisory Services Limited and Aditya Birla Insurance Brokers Limited are insurance intermediaries and engaged in the distribution of Insurance Products and it may services may include products of Aditya Birla Sun Life Insurance Company Limited and Aditya Birla Health Insurance Company Limited. However there is no conflict on these services and commissions if any payable are in accordance of the extant regulations.

Force Majeure

The Facilities Provider, ABC Companies and any of its Third Party Service Providers shall not be liable for any delay or failure in performance resulting directly or indirectly from acts of nature, forces, or causes beyond their reasonable control, including, without limitation, Internet failures, computer equipment failures, telecommunication equipment failures, other equipment failures, electrical power failures, strikes, virus, other malicious computer code, hacking, labour disputes, riots, insurrections, civil disturbances, shortages of labour or materials, fires, flood, storms, explosions, acts of God, war, earthquake, governmental actions, orders of domestic or foreign courts or tribunals, non-performance of third parties, or loss of or fluctuations in heat, light, or air conditioning.

Indemnification

You agree to protect and fully compensate Facilities Provider, ABCL, ABC Companies, subsidiaries, licensors, suppliers and facilities providers, employees, officers and directors, from any and all third party claims, liability, damages, expenses and costs (including but not limited to reasonable attorneys fees) caused by or arising from your use of the facilities, your violation of the Terms of Use or your infringement, or infringement by any other user of your account, of any intellectual property or other right of anyone.

No Waiver

The Facilities Provider, ABC Companies or any of its third party service providers and processor bank/merchants etc. shall not be deemed to have waived any of its/their rights or remedies hereunder, unless such waiver is in writing. No delay or omission on the part of Facilities Providers and ABC Companies, in exercising any rights or remedies shall operate as a waiver of such rights or remedies or any other rights or remedies. A waiver on any one occasion shall not be construed as a bar or waiver of any rights or remedies on future occasions.

Exclusive Agreement

You agree that these Terms of Use are the complete and exclusive statement of agreement supersede any proposal or prior agreement, oral or written, and any other communications between you and the Facilities Provider and its Third Party Service Providers or processor bank/merchants relating to the subject matter of these Terms of Use. These Terms of Use, as the same may be amended from time to time, will prevail over any subsequent oral communications between you and the Website and/or the processor bank.

Termination

Either party can terminate this Agreement by notifying the other party in writing. Upon such termination You will not be able to use the facilities of this Website.

Governing Law and Jurisdiction

The Website specifically prohibits you from usage of any of its facilities in any countries or jurisdictions that do not corroborate to all stipulations of these Terms of Use. The Website is specifically for users in the territory of India. In case of any dispute, either judicial or quasi-judicial, the same will be subject to the laws of India, with the courts in Mumbai having exclusive jurisdiction.

These Terms and Conditions are governed by and to be interpreted in accordance with laws of India, without regard to the choice or conflicts of law provisions of any jurisdiction. You agree, in the event of any dispute arising in relation to these Terms and Conditions or any dispute arising in relation to the Website whether in contract or tort or otherwise, to submit to the jurisdiction of the courts located at Mumbai, India for the resolution of all such disputes.

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