HSN Codes chevron_right Section 04 chevron_right Chapter 19 chevron_right Sub Chapter 1901

1901 HSN Code: Malt extract

HSN Sub Chapter 1901 represents Malt extract under GST classification. This code helps businesses identify Malt extract correctly for billing, taxation, and trade. With HSN Sub Chapter 1901, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Malt extract.

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New GST Rate for HSN Code 1901

GST Rate for Malt extract under HSN Code 1901. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
19 1901 Malt extract; food preparations of flour,groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 5% 5%

Chapter: 19

Description: Malt extract; food preparations of flour,groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 1901

Following Tariff HSN code falls under Malt extract:

Tariff HSN Description
Preparations for infant use, put up for retail sale: Malted milk (including powder)
Preparations for infant use, put up for retail sale: Other
Mixes and doughs for the preparation of bakers’ wares of heading 1905
Other : Malt extract
Other : Other

Preparations for infant use, put up for retail sale: Malted milk (including powder)

Preparations for infant use, put up for retail sale: Other

Mixes and doughs for the preparation of bakers’ wares of heading 1905

Other : Malt extract

Other : Other

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Case Laws Related to Sub Chapter 1901

Order Number Description
M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)
Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Christy Fried Gram Industry (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)

Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)

Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)

Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)

Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)

Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)

Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Christy Fried Gram Industry (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)

Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 1901

What products are classified under HSN 1901

It includes Malt extract

How do I bill a kit or combo that includes Malt extract?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

What should my invoice and records include for Malt extract?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Can reverse charge ever apply to transactions involving Malt extract?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Malt extract are forward charge. Check the current notifications for any special cases before deciding.

Any special steps when selling Malt extract through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

If I repair and return Malt extract, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Do spares or accessories of Malt extract follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

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.

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