--- title: "1904 HSN Code | HSN Code for Prepared foods: cereals, corn flakes in India" description: "Know more about 1904 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1904 covering Prepared foods: cereals, corn flakes." canonical: "https://busy.in/hsn/sub-chapter-1904/" --- # HSN Sub-chapter 1904: Prepared foods: cereals, corn flakes 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 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 | | --- | --- | | 19041010 | [Corn Flakes](https://busy.in/hsn/hsn-19041010/) | | 19041020 | [Prepared Cereals\| Puffed Rice](https://busy.in/hsn/hsn-19041020/) | | 19041030 | [Bulgur Wheat](https://busy.in/hsn/hsn-19041030/) | | 19041090 | [Prepared Foods: Swollen or Roasted Cereals](https://busy.in/hsn/hsn-19041090/) | | 19042000 | [Unroasted/Roasted Cereal Flake Foods](https://busy.in/hsn/hsn-19042000/) | | 19042010 | [Millet content >= 15% (w/w)](https://busy.in/hsn/hsn-19042010/) | | 19042090 | [Other Prepared/Preserved Vegetables, Not Frozen](https://busy.in/hsn/hsn-19042090/) | | 19043000 | [Bulgur wheat](https://busy.in/hsn/hsn-19043000/) | | 19049000 | [Cereal Preparations and Bakers’ Wares](https://busy.in/hsn/hsn-19049000/) | ## Frequently asked questions ### What products are classified under HSN 1904 It includes Prepared foods: cereals, corn flakes ### 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. ## India's trade performance: HSN Sub-Chapter 1904 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹694 Cr (+19.88% YoY) — 0.0187% of India's total exports - Imports: ₹21 Cr (−5.87% YoY) — 0.0003% of India's total imports - Trade balance: ₹673 Cr (Surplus); surplus rank #225 of 1233 sub-chapters - Share of Chapter 19: 8.99% of its exports; import side 1.39% - Rank within Chapter 19: #3 of 5 by export value; import-side #4 ### Key metrics - Export CAGR: 14.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #457 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +44.61% in FY 2020-21 - Contribution to Ch. 19: 8.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1904 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 | 305.25 | 0.0133% | — | 8.16% | 13.13 | 0.0004% | — | 1.99% | +292.12 | #523 | | FY 2019-20 | 320.39 | 0.0145% | +4.96% | 8.51% | 10.08 | 0.0003% | −23.23% | 1.38% | +310.31 | #512 | | FY 2020-21 | 463.30 | 0.0215% | +44.61% | 10.14% | 20.38 | 0.0007% | +102.18% | 2.32% | +442.92 | #445 | | FY 2021-22 | 388.69 | 0.0124% | −16.10% | 8.23% | 34.73 | 0.0008% | +70.41% | 3.00% | +353.96 | #537 | | FY 2022-23 | 411.60 | 0.0114% | +5.89% | 6.97% | 24.56 | 0.0004% | −29.28% | 1.89% | +387.04 | #555 | | FY 2023-24 | 579.09 | 0.0160% | +40.69% | 8.52% | 22.49 | 0.0004% | −8.43% | 1.73% | +556.60 | #489 | | FY 2024-25 | 694.20 | 0.0187% | +19.88% | 8.99% | 21.17 | 0.0003% | −5.87% | 1.39% | +673.03 | #457 | - CAGR (7-year): exports 14.68%/yr, imports 8.29%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1904 export-import analysis ### Consistent export growth: 14.68% CAGR over 7 years India's exports under HSN Sub-Chapter 1904 have grown at a compound annual rate of 14.68% over 7 fiscal years, rising from ₹305.25 Crore in FY 2018-19 to ₹694.20 Crore in FY 2024-25. ### HSN Sub-Chapter 1904 ranked #457 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1904 ranks #457 out of 1233 sub-chapters by total export value. Within Chapter 19, it ranks #3 of 5. By trade surplus, it ranks #225 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 1904 exports The strongest single-year export movement for HSN Sub-Chapter 1904 was recorded in FY 2020-21, when exports surged by 44.61% over the prior year. ### India maintains a trade surplus of ₹673.03 Crore in HSN Sub-Chapter 1904 goods In FY 2024-25, India's exports of ₹694.20 Cr exceeded imports of ₹21.17 Cr, resulting in a trade surplus of ₹673.03 Crore — ranking #225 of 1233 by surplus magnitude. ### Import growth of 8.29% CAGR signals stable import dependency for Prepared foods: cereals, corn flakes India's imports under HSN Sub-Chapter 1904 have grown at 8.29% CAGR, reaching ₹21.17 Crore in FY 2024-25. ### HSN Sub-Chapter 1904 contributes 8.99% of Chapter 19 exports — ranked #3 Among the 5 sub-chapters under Chapter 19, HSN Sub-Chapter 1904 ranks #3 by export value — accounting for 8.99% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.39% share (rank #4). ## 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](https://busy.in/hsn/sub-chapter-1901/) | ₹1,102 Cr | | #3 | HSN Sub-Chapter 1904: Prepared foods: cereals, corn flakes (this hsn sub-chapter) | ₹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 | | --- | --- | | 1901 | [Malt extract](https://busy.in/hsn/sub-chapter-1901/) | | 1902 | [Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | | 1903 | [Tapioca & starch substitutes](https://busy.in/hsn/sub-chapter-1903/) | | 1905 | [Bread, Pastry & Biscuits](https://busy.in/hsn/sub-chapter-1905/) |