--- title: "1901 HSN Code | HSN Code for Malt extract in India" description: "Know more about 1901 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1901 covering Malt extract." canonical: "https://busy.in/hsn/sub-chapter-1901/" --- # HSN Sub-chapter 1901: Malt extract 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 Part of [Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 19011010 | [Malted Milk Powder](https://busy.in/hsn/hsn-19011010/) | | 19011090 | [Preparations for infant use: Other](https://busy.in/hsn/hsn-19011090/) | | 19012000 | [Mixes & Doughs for Baker’s Wares of Heading 1905](https://busy.in/hsn/hsn-19012000/) | | 19019010 | [Other \| Malt Extract](https://busy.in/hsn/hsn-19019010/) | | 19019090 | [Cereal and Flour-Based Preparations \| Other](https://busy.in/hsn/hsn-19019090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 1901 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,102 Cr (−1.71% YoY) — 0.0297% of India's total exports - Imports: ₹238 Cr (−20.11% YoY) — 0.0039% of India's total imports - Trade balance: ₹863 Cr (Surplus); surplus rank #199 of 1233 sub-chapters - Share of Chapter 19: 14.26% of its exports; import side 15.61% - Rank within Chapter 19: #2 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 5.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #368 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +20.81% in FY 2020-21 - Contribution to Ch. 19: 14.26% of its exports (FY 2024-25) ## India export-import trade statistics: 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 | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 19 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 19 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 818.04 | 0.0356% | — | 21.86% | 224.58 | 0.0063% | — | 34.11% | +593.46 | #326 | | FY 2019-20 | 793.90 | 0.0359% | −2.95% | 21.09% | 232.13 | 0.0069% | +3.36% | 31.83% | +561.77 | #325 | | FY 2020-21 | 959.10 | 0.0446% | +20.81% | 21.00% | 215.33 | 0.0074% | −7.24% | 24.55% | +743.77 | #314 | | FY 2021-22 | 965.54 | 0.0308% | +0.67% | 20.46% | 242.11 | 0.0053% | +12.44% | 20.92% | +723.43 | #367 | | FY 2022-23 | 1,032.40 | 0.0285% | +6.92% | 17.47% | 306.55 | 0.0053% | +26.62% | 23.58% | +725.85 | #374 | | FY 2023-24 | 1,120.66 | 0.0310% | +8.55% | 16.48% | 298.14 | 0.0053% | −2.74% | 22.99% | +822.52 | #364 | | FY 2024-25 | 1,101.55 | 0.0297% | −1.71% | 14.26% | 238.19 | 0.0039% | −20.11% | 15.61% | +863.36 | #368 | - CAGR (7-year): exports 5.08%/yr, imports 0.99%/yr (consistently Surplus) ## 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 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1901 ranks #368 out of 1233 sub-chapters 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 sub-chapters 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). ## Related Sub-Chapters in Chapter 19 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 1905: Bread, Pastry & Biscuits](https://busy.in/hsn/sub-chapter-1905/) | ₹5,331 Cr | | #2 | HSN Sub-Chapter 1901: Malt extract (this hsn sub-chapter) | ₹1,102 Cr | | #3 | [HSN Sub-Chapter 1904: Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) | ₹694 Cr | | #4 | [HSN Sub-Chapter 1902: Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | ₹514 Cr | | #5 | [HSN Sub-Chapter 1903: Tapioca & starch substitutes](https://busy.in/hsn/sub-chapter-1903/) | ₹86 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 1902 | [Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | | 1903 | [Tapioca & starch substitutes](https://busy.in/hsn/sub-chapter-1903/) | | 1904 | [Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) | | 1905 | [Bread, Pastry & Biscuits](https://busy.in/hsn/sub-chapter-1905/) |