What products are classified under HSN 19024010 ?
It includes Couscous – Unprepared
HSN Code 19024010 represents Couscous – Unprepared under GST classification. This code helps businesses identify Couscous – Unprepared correctly for billing, taxation, and trade. With HSN Code 19024010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Couscous – Unprepared.
HSN Code 19024010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products | 1902 | 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 | Couscous : Unprepared | 6% | 6% | 12% | 0% |
Description of goods
Couscous : Unprepared
Chapter
19 – Preparations of cereals, flour, starch or milk; pastrycooks’ products
Sub Chapter
1902 – 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
Couscous – Unprepared does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Uncooked pasta, not stuffed or otherwise prepared : Containing eggs | |
| Uncooked pasta, not stuffed or otherwise prepared : Other | |
| Stuffed pasta, whether or not cooked or otherwise prepared: Cooked | |
| Stuffed pasta, whether or not cooked or otherwise prepared: Other | |
| Other Pasta : Dried | |
| Other Pasta : Other | |
| Couscous : Other |
Uncooked pasta, not stuffed or otherwise prepared : Containing eggs
Uncooked pasta, not stuffed or otherwise prepared : Other
Stuffed pasta, whether or not cooked or otherwise prepared: Cooked
Stuffed pasta, whether or not cooked or otherwise prepared: Other
Other Pasta : Dried
Other Pasta : Other
Couscous : Other
It includes Couscous – Unprepared
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.
Under HSN 19024010, Couscous – Unprepared attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Couscous – Unprepared; Nil for exempt items if applicable).
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.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.