What products are classified under HSN 19042000 ?
It includes Unroasted/Roasted Cereal Flake Foods
HSN Code 19042000 represents Unroasted/Roasted Cereal Flake Foods under GST classification. This code helps businesses identify Unroasted/Roasted Cereal Flake Foods correctly for billing, taxation, and trade. With HSN Code 19042000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unroasted/Roasted Cereal Flake Foods.
HSN Code 19042000 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 from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | 9% | 9% | 18% | 0% |
Description of goods
Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
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
Unroasted/Roasted Cereal Flake Foods 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 by the swelling or roasting of cereals or cereal products: Other | |
| 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 by the swelling or roasting of cereals or cereal products: Other
With millet content 15% or more by weight
Other
Bulgur wheat
Other
| 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)
It includes Unroasted/Roasted Cereal Flake Foods
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.
Under HSN 19042000, Unroasted/Roasted Cereal Flake Foods attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unroasted/Roasted Cereal Flake Foods; Nil for exempt items if applicable).
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.