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 purposes. 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.

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 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

19

HSN Code

1904

HSN 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 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1904

Following tariff HSN codes fall under Prepared foods: cereals, corn flakes.

Tariff HSN

19041010

Description

Prepared foods obtained by the swelling or roasting of cereals or cereal products: Corn flakes

Tariff HSN

19041020

Description

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;

Tariff HSN

19041020

Description

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;

Tariff HSN

19041030

Description

Prepared foods obtained by the swelling or roasting of cereals or cereal products: Bulgur wheat

Tariff HSN

19041090

Description

Prepared foods obtained by the swelling or roasting of cereals or cereal products: Other

Tariff HSN

19042000

Description

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

Tariff HSN

19042010

Description

With millet content 15% or more by weight

Tariff HSN

19042090

Description

Other

Tariff HSN

19043000

Description

Bulgur wheat

Tariff HSN

19049000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 1904 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

₹694 Cr

+19.88% vs FY 2023-24

0.0187% of India’s total exports

India’s Imports

FY 2024-25

₹21 Cr

−5.87% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

₹673 Cr

Trade Surplus

Surplus rank #225 of 1233 subchapters

% of Chapter 19

FY 2024-25

8.99%

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

Import side: 1.39% of Chapter 19’s imports

Rank Within Chapter 19

FY 2024-25

#3 of 5

Position by export value among subchapters in Chapter 19

Import-side rank: #4 of 5

At a glance

14.68%

Export CAGR

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

#457

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+44.61%

Peak Growth Year

FY 2020-21 · strongest single-year move

8.99%

Contribution to Ch. 19

Share of Chapter 19 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #523

Balance

+292.12

Exports

305.25 ₹ Cr

0.0133% share

— YoY

8.16% of Ch. 19

Imports

13.13 ₹ Cr

0.0004% share

— YoY

1.99% of Ch. 19

FY 2019-20 Exp. Rank #512

Balance

+310.31

Exports

320.39 ₹ Cr

0.0145% share

+4.96% YoY

8.51% of Ch. 19

Imports

10.08 ₹ Cr

0.0003% share

−23.23% YoY

1.38% of Ch. 19

FY 2020-21 Exp. Rank #445

Balance

+442.92

Exports

463.30 ₹ Cr

0.0215% share

+44.61% YoY

10.14% of Ch. 19

Imports

20.38 ₹ Cr

0.0007% share

+102.18% YoY

2.32% of Ch. 19

FY 2021-22 Exp. Rank #537

Balance

+353.96

Exports

388.69 ₹ Cr

0.0124% share

−16.10% YoY

8.23% of Ch. 19

Imports

34.73 ₹ Cr

0.0008% share

+70.41% YoY

3.00% of Ch. 19

FY 2022-23 Exp. Rank #555

Balance

+387.04

Exports

411.60 ₹ Cr

0.0114% share

+5.89% YoY

6.97% of Ch. 19

Imports

24.56 ₹ Cr

0.0004% share

−29.28% YoY

1.89% of Ch. 19

FY 2023-24 Exp. Rank #489

Balance

+556.60

Exports

579.09 ₹ Cr

0.0160% share

+40.69% YoY

8.52% of Ch. 19

Imports

22.49 ₹ Cr

0.0004% share

−8.43% YoY

1.73% of Ch. 19

FY 2024-25 Exp. Rank #457

Balance

+673.03

Exports

694.20 ₹ Cr

0.0187% share

+19.88% YoY

8.99% of Ch. 19

Imports

21.17 ₹ Cr

0.0003% share

−5.87% YoY

1.39% of Ch. 19

CAGR · 7-Year

Exports

14.68% /yr

Imports

8.29% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1904 ranks #457 out of 1233 subchapters 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 subchapters 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).

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 1904 and GST compliance.

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.

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