---
title: "HSN Code for Unroasted/Roasted Cereal Flake Foods | HSN 19042000 GST Rate"
description: "Find HSN and GST Rates for 19042000 related to Unroasted/Roasted Cereal Flake Foods with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-19042000/"
---

# HSN Code 19042000: Unroasted/Roasted Cereal Flake Foods

- [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 from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 19042000 ?

It includes Unroasted/Roasted Cereal Flake Foods

### Any common misclassification issue with 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.

### How much GST applies to Unroasted/Roasted Cereal Flake Foods?

Under HSN 19042000, Unroasted/Roasted Cereal Flake Foods attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Unroasted/Roasted Cereal Flake Foods?

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.

### Can we claim ITC on inputs used to trade Unroasted/Roasted Cereal Flake Foods?

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 Unroasted/Roasted Cereal Flake Foods?

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.

### How should mixed supplies be billed when Unroasted/Roasted Cereal Flake Foods is sold with other items?

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).