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Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry HSN Code

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Sub Chapters under Preparations of Cereals, Flour, Starch or Milk; Pastry

The following Sub Chapters fall under HSN Chapter 19:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
1901
New GST Rate
5%
Old GST Rate
5%
Description
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 included
Sub Chapter
1902
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
1903
New GST Rate
5%
Old GST Rate
5%
Description
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or in similar forms
Sub Chapter
1904
New GST Rate
5%
Old GST Rate
5%
Description
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 included
Sub Chapter
1905
New GST Rate
5%
Old GST Rate
12%
Description
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 products

Case Laws Related to Chapter 19

Order Number
Description
Description
Podaran Foods India Private Limited (Kerala High Court, Kerala)
Description
J.K. Food Industries (AAR (Authority For Advance Ruling), Gujarat)
Description
Jayant Snacks And Beverages Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
53/2022
Description
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
Description
M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Description
Jayant Food Products (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S. Apar Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
37/WBAAR/2019-20
Description
M/S. Switz Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Description
Alisha Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 76/2021
Description
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
7/AAR/2019
Description
Subramani Sumathi (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
40
Description
Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
20/2019
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Order Number
TN/39/ARA/2021
Description
Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
UP ADRG 71/2021
Description
Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Maninder Sharma And Others (Punjab And Haryana High Court, Punjab)
Order Number
KAR ADRG 33/2018
Description
Nuetech Solar Systems Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Description
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
KER/23/2018
Description
Modern Food Enterprises Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
Description
Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
State Of U.P. And Others (Allahabad High Court, Uttar Pradesh)
Description
J.K. Snacks Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
TN/24/AAR/2021
Description
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/08/AAR/2020
Description
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
J.K. Papad Industries (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR/AAAR/01/2023
Description
The Indian Hume Pipe Company Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Description
Global Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Description
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
17/2022
Description
Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
Description
Sonal Product (AAR (Authority For Advance Ruling), Gujarat)
Description
Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
39/WBAAR/2019-20
Description
M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Order Number
07/AAAR/18/4/2019
Description
Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
V.L. Traders (Vipulbhai Laljibhai Dobariya) (AAR (Authority For Advance Ruling), Gujarat)
Description
J.K. Food Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
KER/120/2021
Description
Aswath Manoharan (AAR (Authority For Advance Ruling), Kerala)
Order Number
KER/66/2019
Description
Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)
Description
Nathalal Maganlal Chauhan (Gujarat High Court, Gujarat)
Order Number
TN/55/AAR/2019
Description
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Jayant Snacks And Beverages Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Dcm Shriram Limited (Madras High Court, Tamil Nadu)
Description
Bauli India Bakes And Sweets Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
J.K. Papad Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Jayant Food Products (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Order Number
16/2021
Description
Bhopal Smart City Development Corporation Ltd. (AAR (Authority For Advance Ruling), Madhya Pradesh)
Description
J.K. Snacks Industries (AAR (Authority For Advance Ruling), Gujarat)
Description
Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
MP/AAAR/01/2022
Description
Bhopal Smart City Development Corporation Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)
Order Number
KER/114/2021
Description
N.V. Chips (N.M. Thualseedharan) (AAR (Authority For Advance Ruling), Kerala)
Description
Shree Swaminarayan Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
CT/3368/2018-C3
Description
Ramachandran Bror (AAR (Authority For Advance Ruling), Kerala)
Order Number
03/2022-23
Description
As Bharat Refinery (India) Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Description
Vimal Yashwantgiri Goswami (Gujarat High Court, Gujarat)
Description
Swaminarayan Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
TN/36/ARA/2019
Description
Christy Fried Gram Industry (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Tarun Jain (Delhi High Court, Delhi)
Description
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Order Number
KAR ADRG 38/2020
Description
M/S. Id Fresh Food (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
STC/AAR/09/2018
Description
Nmdc Limited (AAR (Authority For Advance Ruling), Chhattisgarh)
Description
M/S Jay Khodiyar Agency (AAR (Authority For Advance Ruling), Gujarat)
Description
Sanjay Mukeshbhai Patel (Gujarat High Court, Gujarat)
Description
Agarwal Foundries Private Limited And Others (Telangana High Court, Telangana)
Description
M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Description
M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)
Description
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
70/2019
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )
Description
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Praful Nanji Satra (Bombay High Court, Maharashtra)
Description
Durga Raman Patnaik (Orissa High Court, Odisha)
Description
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Description
Vadilal Industries Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
Cms Info System Limited (AAR (Authority For Advance Ruling), Maharashtra)

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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.