What products are classified under HSN 1904
It includes Prepared foods: cereals, corn flakes
- Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes
- 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
- New GST Rate for HSN Code 1904
- Tariff HSN Codes under Sub Chapter 1904
- FAQs for Sub Chapter 1904
- Case Laws under Sub Chapter 1904
- Important Disclaimer
1904 HSN Code: Prepared foods: cereals, corn flakes
HSN Sub Chapter 1904 represents Prepared foods: cereals, corn flakes under GST classification. This code helps businesses identify Prepared foods: cereals, corn flakes correctly for billing, taxation, and trade. With HSN Sub Chapter 1904, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Prepared foods: cereals, corn flakes.
Find The Right HSN & Bill Faster With BUSY
file_download
40K+ Monthly Downloads
group
Trusted by 4 Lakh+ Businesses
smartphone
Free Mobile App
star
4.6 Rated on Google
New GST Rate for HSN Code 1904
GST Rate for Prepared foods: cereals, corn flakes under HSN Code 1904. 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 | 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 | 5% | 5% |
Chapter: 19
Description: 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
New GST Rate: 5%
Old GST Rate: 5%
Tariff HSN Codes under HSN Sub Chapter 1904
Following Tariff HSN code falls under Prepared foods: cereals, corn flakes:
| Tariff HSN | 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 | |
| Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | |
| 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
Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
With millet content 15% or more by weight
Other
Bulgur wheat
Other
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
file_download
40K+ Monthly Downloads
group
Trusted by 4 Lakh+ Businesses
smartphone
Free Mobile App
star
4.6 Rated on Google
Case Laws Related to Sub Chapter 1904
| Order Number | Description |
|---|---|
| Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), ) | |
| Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| As Bharat Refinery (India) Private Limited (AAR (Authority For Advance Ruling), Uttarakhand) | |
| M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan) |
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)
Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Principal Commissioner, Medchal Commissionerate And Others (Naa (National Anti Profiteering Authority), )
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
As Bharat Refinery (India) Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)
M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
FAQs for Sub Chapter 1904
Is the composition scheme suitable if I mainly trade Prepared foods: cereals, corn flakes?
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
How are warranty replacements of Prepared foods: cereals, corn flakes handled?
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Any special steps when selling Prepared foods: cereals, corn flakes 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.
Does MRP, weight or pack size change GST treatment for Prepared foods: cereals, corn flakes?
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
How should I document Prepared foods: cereals, corn flakes sent for job work?
Use a delivery challan for sending Prepared foods: cereals, corn flakes to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
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.
Explore More HSN Codes from Chapter 19 expand_more
Sub Chapters:
HSN Codes:
HSN Code 19011010
|
HSN Code 19011090
|
HSN Code 19012000
|
HSN Code 19019010
|
HSN Code 19019090
|
HSN Code 19021100
|
HSN Code 19021900
|
HSN Code 19022010
|
HSN Code 19022090
|
HSN Code 19023010
|
HSN Code 19023090
|
HSN Code 19024010
|
HSN Code 19024090
|
HSN Code 19030000
|
HSN Code 19041010
|
HSN Code 19041020
|
HSN Code 19041030
|
HSN Code 19041090
|
HSN Code 19042000
|
HSN Code 19042010
|
HSN Code 19042090
|
HSN Code 19043000
|
HSN Code 19049000
|
HSN Code 19051000
|
HSN Code 19052000
|
HSN Code 19053100
|
HSN Code 19053211
|
HSN Code 19053219
|
HSN Code 19053290
|
HSN Code 19054000
|
HSN Code 19059010
|
HSN Code 19059020
|
HSN Code 19059030
|
HSN Code 19059040
|
HSN Code 19059090
State Code List: