--- title: "HSN Code for Prepared Foods: Swollen or Roasted Cereals | HSN 19041090 GST Rate" description: "Find HSN and GST Rates for 19041090 related to Prepared Foods: Swollen or Roasted Cereals with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-19041090/" --- # HSN Code 19041090: Prepared Foods: Swollen or Roasted Cereals - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 19041090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹368 Cr (+24.16% YoY) — 0.0100% of India's total exports - Imports: ₹4 Cr (−3.20% YoY) — 0.0001% of India's total imports - Trade balance: ₹364 Cr (Surplus); surplus rank #802 of 12657 HSN codes - Share of Sub-Chapter 1904: 53.02% of its exports; import side 19.98% - Rank within Sub-Chapter 1904: #1 of 9 by export value; import-side #2 ### Key metrics - Export CAGR: 16.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1257 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.39% in FY 2020-21 - Contribution to Sub-Ch. 1904: 53.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 19041090 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 | 145.55 | 0.0064% | — | 47.68% | 5.77 | 0.0002% | — | 43.95% | +139.78 | #1620 | | FY 2019-20 | 138.63 | 0.0063% | −4.75% | 43.27% | 3.76 | 0.0001% | −34.84% | 37.30% | +134.87 | #1655 | | FY 2020-21 | 222.35 | 0.0103% | +60.39% | 47.99% | 6.74 | 0.0002% | +79.26% | 33.07% | +215.61 | #1259 | | FY 2021-22 | 180.88 | 0.0058% | −18.65% | 46.54% | 6.52 | 0.0001% | −3.26% | 18.77% | +174.36 | #1751 | | FY 2022-23 | 188.39 | 0.0052% | +4.15% | 45.77% | 4.65 | 0.0001% | −28.68% | 18.93% | +183.74 | #1799 | | FY 2023-24 | 296.47 | 0.0082% | +57.37% | 51.20% | 4.37 | 0.0001% | −6.02% | 19.43% | +292.10 | #1401 | | FY 2024-25 | 368.09 | 0.0100% | +24.16% | 53.02% | 4.23 | 0.0001% | −3.20% | 19.98% | +363.86 | #1257 | - CAGR (7-year): exports 16.72%/yr, imports -5.04%/yr (consistently Surplus) ## Key trade insights: HSN Code 19041090 export-import analysis ### Consistent export growth: 16.72% CAGR over 7 years India's exports under HSN Code 19041090 have grown at a compound annual rate of 16.72% over 7 fiscal years, rising from ₹145.55 Crore in FY 2018-19 to ₹368.09 Crore in FY 2024-25. ### HSN Code 19041090 ranked #1257 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 19041090 ranks #1257 out of 12657 HSN codes by total export value. Within Sub-Chapter 1904, it ranks #1 of 9. By trade surplus, it ranks #802 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 19041090 exports The strongest single-year export movement for HSN Code 19041090 was recorded in FY 2020-21, when exports surged by 60.39% over the prior year. ### India maintains a trade surplus of ₹363.86 Crore in HSN Code 19041090 goods In FY 2024-25, India's exports of ₹368.09 Cr exceeded imports of ₹4.23 Cr, resulting in a trade surplus of ₹363.86 Crore — ranking #802 of 12657 by surplus magnitude. ### Import growth of -5.04% CAGR signals stable import dependency for Prepared Foods: Swollen or Roasted Cereals India's imports under HSN Code 19041090 have grown at -5.04% CAGR, reaching ₹4.23 Crore in FY 2024-25. ### HSN Code 19041090 contributes 53.02% of Sub-Chapter 1904 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 1904, HSN Code 19041090 ranks #1 by export value — accounting for 53.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.98% share (rank #2). ## 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 (this hsn code) | ₹368 Cr | | #2 | [HSN Code 19041020: Prepared Cereals\| Puffed Rice](https://busy.in/hsn/hsn-19041020/) | ₹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 |