HSN Code for Preparations of cereals, flour, starch

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HSN Code and GST Tax rate for Preparations of cereals, flour, starch or milk; pastry cooks’ products under section-4 chapter-19

If the trader’s trades for Preparations of cereals, flour, starch or milk pastry cooks’ products then they will have to use the HSN CODE for the Preparations of cereals, flour, starch or milk; pastry cooks’ products in the invoice or in the GST Returns for identifications of the Preparations of cereals, flour, starch or milk; pastry cooks’ products.

According to the chapter-19 of section-4 – Notes

1- This Chapter does not cover :

  • (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof (Chapter 16);
  • (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
  • (c) medicaments or other products of Chapter 30.

2- For the purposes of heading 1901:

  • (a) the term “groats” means cereal groats of Chapter 11;
  • (b) the terms “flour” and “meal” means :
    (1) cereal flour and meal of Chapter 11, and
    (2) flour, meal, and powder of vegetable origin of any Chapter, other than flour, meal, or powder of dried vegetables (heading 0712), of potatoes (heading 1105), or of dried leguminous vegetables (heading 1106).

3- Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4- For the purposes of heading 1904, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11.

HSN Code for Preparations of cereals, flour, starch or milk; pastry cooks’ products

GOODS DESCRIPTIONHSN CODE
Chapter/ Heading
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included1901
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared1902
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms1903
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn) ] in grain form or in the form of flakes or other worked grains (except flour, groats, and meal), pre-cooked or otherwise prepared, not elsewhere specified or included1904
Bread, pastry, cakes, biscuits, and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products1905

GST Tax rate for Preparations of cereals, flour, starch or milk; pastry cooks’ products

GOODS DESCRIPTIONHSN CODE
Chapter/ Heading
GST TAX RATE
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included1901
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905] 190118%
Mixes and doughs for the preparation of bread, pastry, and other baker’s wares 1901 20 005%
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 190212%
Seviyan (vermicelli) 19025%
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms19035%
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn) ] in grain form or in the form of flakes or other worked grains (except flour, groats, and meal), pre-cooked or otherwise prepared, not elsewhere specified or included1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or Gur, commonly known as Murki1904NIL
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or Gur, commonly known as Murki] 1904
other than 1904 10 20
18%
Bread, pastry, cakes, biscuits, and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products1905
Pappad, by whatever name it is known, except when served for consumption
Bread (branded or otherwise), except when served for consumption and pizza bread
1905NIL
Pizza bread
Khakhra, plain chapatti or roti
Rusks, toasted bread, and similar toasted products
19055%
Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products[other than pizza bread, khakhra,  plain chapatti or roti, bread, rusks, toasted bread, and similar toasted products 190518%

if you want to know more details about Preparations of cereals, flour, starch or milk; pastry cooks’ products than click for the source link- HSN pdf

Disclaimer

Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.

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