--- title: "HSN Code for Prepared Cereals| Puffed Rice | HSN 19041020 GST Rate" description: "Find HSN and GST Rates for 19041020 related to Prepared Cereals| Puffed Rice with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-19041020/" --- # HSN Code 19041020: Prepared Cereals| Puffed Rice - [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 1904: Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Prepared foods obtained by the swelling or roasting of cereals or cereal products: 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, pre-packaged or labelled; | 2.5% | 2.5% | 5% | 0% | | Prepared foods obtained by the swelling or roasting of cereals or cereal products: 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, other than pre-packaged or labelled; | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 19041020 ? It includes Prepared Cereals| Puffed Rice ### How should mixed supplies be billed when Prepared Cereals/ Puffed Rice is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Prepared Cereals/ Puffed Rice; Nil for exempt items if applicable). ### How much GST applies to Prepared Cereals/ Puffed Rice? Under HSN 19041020, Prepared Cereals/ Puffed Rice attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Prepared Cereals/ Puffed Rice? 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. ### Any common misclassification issue with Prepared Cereals/ Puffed Rice? 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 Prepared Cereals/ Puffed Rice? 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. ### Can we claim ITC on inputs used to trade Prepared Cereals/ Puffed Rice? 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. ## India's trade performance: HSN Code 19041020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹104 Cr (+10.34% YoY) — 0.0028% of India's total exports - Imports: < ₹1 Crore (+50.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹103 Cr (Surplus); surplus rank #1590 of 12657 HSN codes - Share of Sub-Chapter 1904: 14.95% of its exports; import side 1.42% - Rank within Sub-Chapter 1904: #2 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 21.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2617 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +53.86% in FY 2020-21 - Contribution to Sub-Ch. 1904: 14.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 19041020 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. 1904 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1904 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 32.63 | 0.0014% | — | 10.69% | < ₹1 Crore | 0.0000% | — | 1.83% | +32.39 | #3457 | | FY 2019-20 | 38.32 | 0.0017% | +17.44% | 11.96% | < ₹1 Crore | 0.0000% | +45.83% | 3.47% | +37.97 | #3273 | | FY 2020-21 | 58.96 | 0.0027% | +53.86% | 12.73% | < ₹1 Crore | 0.0000% | +28.57% | 2.21% | +58.51 | #2695 | | FY 2021-22 | 45.00 | 0.0014% | −23.68% | 11.58% | < ₹1 Crore | 0.0000% | −26.67% | 0.95% | +44.67 | #3499 | | FY 2022-23 | 62.96 | 0.0017% | +39.91% | 15.30% | < ₹1 Crore | 0.0000% | +36.36% | 1.83% | +62.51 | #3167 | | FY 2023-24 | 94.03 | 0.0026% | +49.35% | 16.24% | < ₹1 Crore | 0.0000% | −55.56% | 0.89% | +93.83 | #2666 | | FY 2024-25 | 103.75 | 0.0028% | +10.34% | 14.95% | < ₹1 Crore | 0.0000% | +50.00% | 1.42% | +103.45 | #2617 | - CAGR (7-year): exports 21.26%/yr, imports 3.79%/yr (consistently Surplus) ## Key trade insights: HSN Code 19041020 export-import analysis ### Consistent export growth: 21.26% CAGR over 7 years India's exports under HSN Code 19041020 have grown at a compound annual rate of 21.26% over 7 fiscal years, rising from ₹32.63 Crore in FY 2018-19 to ₹103.75 Crore in FY 2024-25. ### HSN Code 19041020 ranked #2617 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 19041020 ranks #2617 out of 12657 HSN codes by total export value. Within Sub-Chapter 1904, it ranks #2 of 9. By trade surplus, it ranks #1590 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 19041020 exports The strongest single-year export movement for HSN Code 19041020 was recorded in FY 2020-21, when exports surged by 53.86% over the prior year. ### India maintains a trade surplus of ₹103.45 Crore in HSN Code 19041020 goods In FY 2024-25, India's exports of ₹103.75 Cr exceeded imports of ₹0.30 Cr, resulting in a trade surplus of ₹103.45 Crore — ranking #1590 of 12657 by surplus magnitude. ### Import growth of 3.79% CAGR signals stable import dependency for Prepared Cereals| Puffed Rice India's imports under HSN Code 19041020 have grown at 3.79% CAGR, reaching ₹0.30 Crore in FY 2024-25. ### HSN Code 19041020 contributes 14.95% of Sub-Chapter 1904 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 1904, HSN Code 19041020 ranks #2 by export value — accounting for 14.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.42% share (rank #5). ## Related HSN Codes in Sub-Chapter 1904 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 19041090: Prepared Foods: Swollen or Roasted Cereals](https://busy.in/hsn/hsn-19041090/) | ₹368 Cr | | #2 | HSN Code 19041020: Prepared Cereals\| Puffed Rice (this hsn code) | ₹104 Cr | | #3 | [HSN Code 19041010: Corn Flakes](https://busy.in/hsn/hsn-19041010/) | ₹100 Cr | | #4 | [HSN Code 19049000: Cereal Preparations and Bakers’ Wares](https://busy.in/hsn/hsn-19049000/) | ₹66 Cr | | #5 | [HSN Code 19042090: Other Prepared/Preserved Vegetables, Not Frozen](https://busy.in/hsn/hsn-19042090/) | ₹54 Cr | | #6 | [HSN Code 19042010: Millet content >= 15% (w/w)](https://busy.in/hsn/hsn-19042010/) | ₹3 Cr | | #7 | [HSN Code 19041030: Bulgur Wheat](https://busy.in/hsn/hsn-19041030/) | < ₹1 Crore | | #8 | [HSN Code 19043000: Bulgur wheat](https://busy.in/hsn/hsn-19043000/) | < ₹1 Crore | | — | [HSN Code 19042000: Unroasted/Roasted Cereal Flake Foods](https://busy.in/hsn/hsn-19042000/) | Nil |