--- title: "HSN Code for Cereal and Flour-Based Preparations | Other | HSN 19019090 GST Rate" description: "Find HSN and GST Rates for 19019090 related to Cereal and Flour-Based Preparations | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-19019090/" --- # HSN Code 19019090: Cereal and Flour-Based Preparations | Other - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/) - [Sub-chapter 1901: Malt extract](https://busy.in/hsn/sub-chapter-1901/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 19019090 ? It includes Cereal and Flour-Based Preparations | Other ### Can we claim ITC on inputs used to trade Cereal and Flour-Based Preparations / Other? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Cereal and Flour-Based Preparations / Other? Under HSN 19019090, Cereal and Flour-Based Preparations / Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Cereal and Flour-Based Preparations / Other? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Cereal and Flour-Based Preparations / Other? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Cereal and Flour-Based Preparations / Other? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How should mixed supplies be billed when Cereal and Flour-Based Preparations / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cereal and Flour-Based Preparations / Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 19019090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹692 Cr (−5.78% YoY) — 0.0188% of India's total exports - Imports: ₹38 Cr (−18.46% YoY) — 0.0006% of India's total imports - Trade balance: ₹654 Cr (Surplus); surplus rank #495 of 12657 HSN codes - Share of Sub-Chapter 1901: 62.85% of its exports; import side 16.13% - Rank within Sub-Chapter 1901: #1 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 7.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #742 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.37% in FY 2021-22 - Contribution to Sub-Ch. 1901: 62.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 19019090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1901 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1901 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 454.99 | 0.0199% | — | 55.62% | 12.38 | 0.0003% | — | 5.51% | +442.61 | #708 | | FY 2019-20 | 404.35 | 0.0184% | −11.13% | 50.93% | 40.93 | 0.0012% | +230.61% | 17.63% | +363.42 | #778 | | FY 2020-21 | 497.39 | 0.0231% | +23.01% | 51.86% | 18.10 | 0.0006% | −55.78% | 8.41% | +479.29 | #686 | | FY 2021-22 | 638.51 | 0.0203% | +28.37% | 66.13% | 16.76 | 0.0004% | −7.40% | 6.92% | +621.75 | #689 | | FY 2022-23 | 719.68 | 0.0199% | +12.71% | 69.71% | 26.79 | 0.0005% | +59.84% | 8.74% | +692.89 | #676 | | FY 2023-24 | 734.72 | 0.0203% | +2.09% | 65.56% | 47.13 | 0.0008% | +75.92% | 15.81% | +687.59 | #676 | | FY 2024-25 | 692.27 | 0.0188% | −5.78% | 62.85% | 38.43 | 0.0006% | −18.46% | 16.13% | +653.84 | #742 | - CAGR (7-year): exports 7.25%/yr, imports 20.78%/yr (consistently Surplus) ## Key trade insights: HSN Code 19019090 export-import analysis ### Consistent export growth: 7.25% CAGR over 7 years India's exports under HSN Code 19019090 have grown at a compound annual rate of 7.25% over 7 fiscal years, rising from ₹454.99 Crore in FY 2018-19 to ₹692.27 Crore in FY 2024-25. ### HSN Code 19019090 ranked #742 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 19019090 ranks #742 out of 12657 HSN codes by total export value. Within Sub-Chapter 1901, it ranks #1 of 5. By trade surplus, it ranks #495 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 19019090 exports The strongest single-year export movement for HSN Code 19019090 was recorded in FY 2021-22, when exports surged by 28.37% over the prior year. ### India maintains a trade surplus of ₹653.84 Crore in HSN Code 19019090 goods In FY 2024-25, India's exports of ₹692.27 Cr exceeded imports of ₹38.43 Cr, resulting in a trade surplus of ₹653.84 Crore — ranking #495 of 12657 by surplus magnitude. ### Import growth of 20.78% CAGR signals rising demand for Cereal and Flour-Based Preparations | Other India's imports under HSN Code 19019090 have grown at 20.78% CAGR, reaching ₹38.43 Crore in FY 2024-25. ### HSN Code 19019090 contributes 62.85% of Sub-Chapter 1901 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 1901, HSN Code 19019090 ranks #1 by export value — accounting for 62.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.13% share (rank #3). ## Related HSN Codes in Sub-Chapter 1901 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 19019090: Cereal and Flour-Based Preparations \| Other (this hsn code) | ₹692 Cr | | #2 | [HSN Code 19011090: Preparations for infant use: Other](https://busy.in/hsn/hsn-19011090/) | ₹162 Cr | | #3 | [HSN Code 19012000: Mixes & Doughs for Baker’s Wares of Heading 1905](https://busy.in/hsn/hsn-19012000/) | ₹128 Cr | | #4 | [HSN Code 19019010: Other \| Malt Extract](https://busy.in/hsn/hsn-19019010/) | ₹118 Cr | | #5 | [HSN Code 19011010: Malted Milk Powder](https://busy.in/hsn/hsn-19011010/) | ₹1 Cr |