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Regulation 5(3) of the Food Safety and Standards (Labelling and Display) Regulations, 2020: the nutritional information panel, per-serve RDA contribution, the declarations required and the exempted foods

The panel gives nutrition information per 100 g or 100 ml or per single consumption pack, plus per serve percentage contribution to Recommended Dietary Allowance worked on...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

Regulation 5(3) tells a food business what the nutritional information on a pre-packaged food label must contain: definitions of the terms used, the nutrients to declare per 100 g or 100 ml and per single consumption pack, per serve contribution to Recommended Dietary Allowance, the exempted foods, a tolerance, and energy and protein calculation rules.

The text is read as amended up to 24 March 2026 (FSSAI Compendium Version VIII dated 09.09.2025; the First Amendment Regulations, 2026 apply from 1 July 2027). FSSAI compendia are reference consolidations and the Gazette text prevails. Later notifications should be checked on fssai.gov.in. A brand that wants its nutrition panel built and checked can use our nutritional labelling analysis service.

5(3)(a): the definitions

For these Regulations "nutritional information" is a description intended to inform the consumer of the nutritional properties of the food. Clause (a) defines: sugars (all monosaccharides and disaccharides); added sugars (monosaccharides and disaccharides added to foods and beverages); fat (total lipids including saturated, monounsaturated, polyunsaturated and trans fat, each defined by its double-bond structure); dietary fibre (carbohydrate polymers with a degree of polymerization (DP) not lower than three that are not hydrolysed by endogenous enzymes in the small intestine of humans); and nutrient (a constituent that provides energy, has specific metabolic or physiological functions, or is needed for growth, development and maintenance of healthy life).

5(3)(b): what the panel must show

Nutritional information per 100g or 100ml or per single consumption pack, and per serve percentage (%) contribution to Recommended Dietary Allowance calculated on the basis of 2000kcal energy, 67 g total fat, 22 g saturated fat, 2 g trans fat, 50 g added sugar and 2000 mg of sodium (5 g salt) for an average adult per day, shall be given on the label, containing:

ItemWhat is declared
(i)Energy value (kcal)
(ii)(A)Protein (g)
(ii)(B)Carbohydrate (g) and total sugars (g), added sugars (g)
(ii)(C)Total fat (g), saturated fat (g), trans fat other than naturally occurring trans fat (g) and cholesterol (mg)
(ii)(D)Sodium (mg)
(iii)Numerical information on vitamins and minerals, where declared, in metric units
(iv)The amount of food in gram or millilitre for reference beside the serving measure, and the number of servings in the package

Provisos to (ii)(C): saturated fat and trans fat may be declared as "not more than"; saturated fat and trans fat are to be given only if total fat content is more than 0.5% in final food; and cholesterol is to be given only for products containing fats of animal origin and where total fat content is more than 0.5%. (The last two provisos are marked as amended in the compendium.)

An Explanation defines "serving or serve size" as an amount customarily consumed per eating occasion or as defined on the label, expressed in metric unit, and which may also be given in common household measures like tea spoon, table spoon or cup. A proviso says that food claimed to be enriched with nutrients such as minerals, proteins, vitamins, amino acids or enzymes shall give the quantities of such added nutrients on the label.

5(3)(c): foods exempted from mandatory nutritional labelling

ClauseExempted food
(i)Unprocessed products that comprise a single ingredient
(ii)Processed products whose only processing is maturing and that comprise a single ingredient
(iii)Waters intended for human consumption, including where the only added ingredient is carbon dioxide
(iv)A herb, a spice or mixtures thereof or curry powder, except sprinkler masala (masalas meant for direct consumption)
(v)Salt and salt substitutes
(vi)Table top sweeteners
(vii)Coffee extracts and chicory extracts, coffee beans, coffee, soluble coffee powder, coffee chicory mixture
(viii)Herbal and fruit infusions and tea in the forms listed, with no added ingredients other than flavourings that do not modify the nutritional value
(ix)Fermented vinegars and substitutes for vinegar
(x)Flavourings, food additives, processing aids, food enzymes, gelatine, yeast
(xi)Chewing gum and bubble gum
(xii)Alcoholic beverages
(xiii)Foods for Special Dietary Uses (FSDU) and Foods for Special Medical Purposes (FSMP), subject to compliance with the requirements of the relevant regulations

Provisos follow. Every package of edible oils, interesterified vegetable fat, hydrogenated or partially hydrogenated oils, edible fats, margarine and fat spreads, and any package of food in which fats, oils and fat emulsions are used as an ingredient, shall declare the quantity of trans fat content and saturated fat content (which may be declared as "not more than"). The oils, fats and spreads shall also declare monounsaturated fatty acid, polyunsaturated fatty acid, omega-3 fatty acid and omega-6 fatty acid content. The text adds: "nutritional information shall be required in the above-mentioned products if a nutrition or health claim is made on the label."

5(3)(d): tolerance

The compliance to quantity of declared nutrients on the label shall have the tolerance of maximum minus 10 percent of the value for that nutrient declared on the label at any point in time within the declared shelf life of the product.

5(3)(e): calculation of nutrients

Energy is calculated with these conversion factors: carbohydrates 4 kcal/g; polyols except erythritol 2 kcal/g; erythritol 0kcal/g; protein 4 kcal/g; fat 9 kcal/g; alcohol (ethanol) 7 kcal/g; organic acid 3 kcal/g; dietary fibre 2kcal/g. Protein = Total Kjeldahl Nitrogen x 6.25 (unless a different factor, scientifically justified, may be used), with a conversion factor of 6.38 for milk. Regulation 5(3)(f) allows nutritional information to additionally be provided as a barcode or Global Trade Identification Number (GTIN).

Front-of-pack schemes are the subject of our articles on front-of-pack nutrition labelling and the panel format; see also the template.

Notified change, in force from 1 July 2027

The Labelling and Display First Amendment Regulations, 2026 (24 March 2026) amend regulation 5(3) from 1 July 2027:

  • Proviso in (b)(iv). After the existing proviso: "Provided further that per serve percentage (%) contribution to Recommended dietary allowances (RDA) and number of servings per pack may not be given for Infant Nutrition products as defined under the Food Safety and Standards (Foods for Infant Nutrition) Regulations, 2020."
  • Clause (c)(i) substituted: "Raw agricultural minimally processed products such as wheat, rice, cereals, pulses, fruits and vegetables and/or products that comprise a single ingredient." An Explanation says minimally processed foods are those slightly altered for the main purpose of preservation but which do not substantially change the nutritional content of the food, which may involve cleaning and removing inedible or unwanted parts, grinding, refrigeration, pasteurization, fermentation, freezing and vacuum-packaging.
  • Clause (c)(ii) omitted.
  • Clause (c)(xiii) substituted: "Health supplements, Nutraceuticals and Foods for Special Dietary Uses (FSDU) in tablet, pills and capsule format, with respect to macronutrients, when sources of energy are insignificant."

Until 1 July 2027 the text described above applies. The infant nutrition rules are in regulations 4 to 6 of the Foods for Infant Nutrition Regulations.

An invented example

Crunchy Bite Foods makes a baked millet snack. Its panel shows energy, protein, carbohydrate, total sugars, added sugars, total fat, saturated fat, trans fat and sodium per 100 g and per pack, with per serve percentage of RDA, the serve size in grams and the servings per pack. Total fat is above 0.5%, so saturated fat and trans fat are declared. A laboratory result that falls short of the declared sodium by up to 10 percent stays inside the maximum minus 10 percent tolerance. Its sister product, a packet of plain whole wheat, has one ingredient and is unprocessed: it is exempt today; from 1 July 2027 the exemption is worded as raw agricultural minimally processed products.

Need help with a nutrition panel?

Getting the panel right means the right nutrients, the right basis, laboratory support and awareness of the 2027 changes. Our nutritional labelling analysis service can help prepare the declarations and plan for the amendment.

Key takeaways

  • Declare nutrition per 100 g or 100 ml or per pack, with per serve RDA percentage on the stated daily reference values.
  • Saturated fat and trans fat are given where total fat is more than 0.5% in the final food.
  • The tolerance is maximum minus 10 percent, through the declared shelf life.
  • Thirteen categories of foods are exempt; claims on edible oils and fats remove the exemption.
  • From 1 July 2027 an infant nutrition proviso is added and clauses (c)(i), (c)(ii) and (c)(xiii) change.

Read next

Disclaimer: Based on the FSSAI regulations named above as consolidated in FSSAI's compendium versions or as published in the Gazette, with the later notifications the article names (consulted on fssai.gov.in on 2-3 October 2026). Later notifications and the Food Safety and Standards Act, 2006 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Regulation 5

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What reference values are used for per serve RDA?

2000kcal energy, 67 g total fat, 22 g saturated fat, 2 g trans fat, 50 g added sugar and 2000 mg of sodium (5 g salt) per day for an average adult.

What tolerance applies to declared nutrients?

Maximum minus 10 percent of the declared value, at any point within the declared shelf life.

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Regulation 5: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

2000kcal energy, 67 g total fat, 22 g saturated fat, 2 g trans fat, 50 g added sugar and 2000 mg of sodium (5 g salt) per day for an average adult.

Maximum minus 10 percent of the declared value, at any point within the declared shelf life.

9 kcal/g; carbohydrates and protein 4 kcal/g.

Unprocessed single ingredient products are exempt today (clause (c)(i)); from 1 July 2027 clause (c)(i) is substituted with a wording on raw agricultural minimally processed products.

Yes. For edible oils, fats and spreads the text says it is required if a nutrition or health claim is made.

Per serve percentage contribution to RDA and the number of servings per pack may not be given for Infant Nutrition products.