What products are classified under HSN 1904
It includes 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.
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
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
It includes 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.
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.
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.
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.
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.
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.