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 purposes. With HSN Sub Chapter 1901, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Malt extract.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

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

19

HSN Code

HSN 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 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1901

Following tariff HSN codes fall under Malt extract.

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

Other : Malt extract

Tariff HSN

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 1901 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,102 Cr

−1.71% vs FY 2023-24

0.0297% of India’s total exports

India’s Imports

FY 2024-25

₹238 Cr

−20.11% vs FY 2023-24

0.0039% of India’s total imports

Trade Balance

FY 2024-25

₹863 Cr

Trade Surplus

Surplus rank #199 of 1233 subchapters

% of Chapter 19

FY 2024-25

14.26%

Share of Chapter 19’s total exports in FY 2024-25

Import side: 15.61% of Chapter 19’s imports

Rank Within Chapter 19

FY 2024-25

#2 of 5

Position by export value among subchapters in Chapter 19

Import-side rank: #3 of 5

At a glance

5.08%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#368

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+20.81%

Peak Growth Year

FY 2020-21 · strongest single-year move

14.26%

Contribution to Ch. 19

Share of Chapter 19 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 1901

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #326

Balance

+593.46

Exports

818.04 ₹ Cr

0.0356% share

YoY

21.86% of Ch. 19

Imports

224.58 ₹ Cr

0.0063% share

YoY

34.11% of Ch. 19

FY 2019-20 Exp. Rank #325

Balance

+561.77

Exports

793.90 ₹ Cr

0.0359% share

−2.95% YoY

21.09% of Ch. 19

Imports

232.13 ₹ Cr

0.0069% share

+3.36% YoY

31.83% of Ch. 19

FY 2020-21 Exp. Rank #314

Balance

+743.77

Exports

959.10 ₹ Cr

0.0446% share

+20.81% YoY

21.00% of Ch. 19

Imports

215.33 ₹ Cr

0.0074% share

−7.24% YoY

24.55% of Ch. 19

FY 2021-22 Exp. Rank #367

Balance

+723.43

Exports

965.54 ₹ Cr

0.0308% share

+0.67% YoY

20.46% of Ch. 19

Imports

242.11 ₹ Cr

0.0053% share

+12.44% YoY

20.92% of Ch. 19

FY 2022-23 Exp. Rank #374

Balance

+725.85

Exports

1,032.40 ₹ Cr

0.0285% share

+6.92% YoY

17.47% of Ch. 19

Imports

306.55 ₹ Cr

0.0053% share

+26.62% YoY

23.58% of Ch. 19

FY 2023-24 Exp. Rank #364

Balance

+822.52

Exports

1,120.66 ₹ Cr

0.0310% share

+8.55% YoY

16.48% of Ch. 19

Imports

298.14 ₹ Cr

0.0053% share

−2.74% YoY

22.99% of Ch. 19

FY 2024-25 Exp. Rank #368

Balance

+863.36

Exports

1,101.55 ₹ Cr

0.0297% share

−1.71% YoY

14.26% of Ch. 19

Imports

238.19 ₹ Cr

0.0039% share

−20.11% YoY

15.61% of Ch. 19

CAGR · 7-Year

Exports

5.08% /yr

Imports

0.99% /yr

Consistently Surplus
Chapter 19 total

reference, FY 2024-25

Export

₹7,726.16 Cr

Import

₹1,525.93 Cr

Trade Balance

+6,200.23

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 1901 Export-Import Analysis

Consistent Export Growth: 5.08% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 1901 have grown at a compound annual rate of 5.08% over 7 fiscal years, rising from ₹818.04 Crore in FY 2018-19 to ₹1,101.55 Crore in FY 2024-25.

HSN Sub-Chapter 1901 Ranked #368 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1901 ranks #368 out of 1233 subchapters by total export value. Within Chapter 19, it ranks #2 of 5. By trade surplus, it ranks #199 of 1233.

FY 2020-21 Was the Strongest Growth Year for HSN Sub-Chapter 1901 Exports

The strongest single-year export movement for HSN Sub-Chapter 1901 was recorded in FY 2020-21, when exports surged by 20.81% over the prior year.

India Maintains a Trade Surplus of ₹863.36 Crore in HSN Sub-Chapter 1901 Goods

In FY 2024-25, India's exports of ₹1,101.55 Cr exceeded imports of ₹238.19 Cr, resulting in a trade surplus of ₹863.36 Crore — ranking #199 of 1233 by surplus magnitude.

Import Growth of 0.99% CAGR Signals Stable Import Dependency for Malt extract

India's imports under HSN Sub-Chapter 1901 have grown at 0.99% CAGR, reaching ₹238.19 Crore in FY 2024-25.

HSN Sub-Chapter 1901 Contributes 14.26% of Chapter 19 Exports — Ranked #2

Among the 5 subchapters under Chapter 19, HSN Sub-Chapter 1901 ranks #2 by export value — accounting for 14.26% of the chapter's total exports in FY 2024-25. On the import side, it holds 15.61% share (rank #3).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1901 and GST compliance.

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.