HSN Code 19041090: Prepared Foods: Swollen or Roasted Cereals

HSN Code 19041090 represents Prepared Foods: Swollen or Roasted Cereals under GST classification. This code helps businesses identify Prepared Foods: Swollen or Roasted Cereals correctly for billing, taxation, and trade. With HSN Code 19041090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Prepared Foods: Swollen or Roasted Cereals.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 3.6 Lakh+ Business Owners
star 4.6 Rated on Google

Description of Goods for Prepared Foods: Swollen or Roasted Cereals

HSN Code 19041090 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 1904 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 Prepared foods obtained by the swelling or roasting of cereals or cereal products: Other 9% 9% 18% 0%

Description of goods

Prepared foods obtained by the swelling or roasting of cereals or cereal products: Other

Chapter

19 – Preparations of cereals, flour, starch or milk; pastrycooks’ products

Sub Chapter

1904 – 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

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 19041090 not include?

Prepared Foods: Swollen or Roasted Cereals does not include products with the following descriptions:

HSN Code Description
Prepared foods obtained by the swelling or roasting of cereals or cereal products: Corn flakes
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;
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;
Prepared foods obtained by the swelling or roasting of cereals or cereal products: Bulgur wheat
Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
With millet content 15% or more by weight
Other
Bulgur wheat
Other

Prepared foods obtained by the swelling or roasting of cereals or cereal products: Corn flakes

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;

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;

Prepared foods obtained by the swelling or roasting of cereals or cereal products: Bulgur wheat

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

With millet content 15% or more by weight

Bulgur wheat

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 3.6 Lakh+ Business Owners
star 4.6 ★ Rated on Google
experiment id: lead-form-no-email v1

Case Laws Related to HSN Code 19041090

Order Number Description
Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh)

M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)

M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

FAQs for HSN Code 19041090

What products are classified under HSN 19041090 ?

It includes Prepared Foods: Swollen or Roasted Cereals

Can we claim ITC on inputs used to trade Prepared Foods: Swollen or Roasted Cereals?

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.

Do e‑way bill and e‑invoice apply for Prepared Foods: Swollen or Roasted Cereals?

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 Prepared Foods: Swollen or Roasted Cereals?

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 Prepared Foods: Swollen or Roasted Cereals is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Prepared Foods: Swollen or Roasted Cereals; Nil for exempt items if applicable).

Any common misclassification issue with Prepared Foods: Swollen or Roasted Cereals?

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 19 expand_more