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Free Tools/HSN Code Finder/Chapter 19/HSN 1901
HSN 19014-Digit Heading

HSN 1901: Malt extract – GST Rate

HSN 1901 covers malt extract, food preparations of flour, groats, meal, starch or malt extract. GST on HSN 1901 is 5% or 0% (Nil / exempt) depending on the conditions listed below (rates effective 22 September 2025). This heading has 5 tariff items, for example 1901 10 10, 1901 10 90 and 1901 20 00.

Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1901

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Mixes and doughs for the preparation of bread, pastry and other baker's wares

Reference: Schedule I, S. No. 117 (Spec: 1901 20 00)
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 97 (Spec: 1901)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; 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 heading 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

Reference: Schedule I, S. No. 118 (Spec: 1901)

Sub-Headings & Tariff Items Under 1901

Showing 8 sub-classification codes with complete hierarchy descriptions.

1901106-Digit Sub-heading

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Preparations Suitable For Infants Or Young Children, Put Up For Retail Sale:

190110108-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Preparations Suitable For Infants Or Young Children, Put Up For Retail Sale: > Malted Milk (Including Powder)

190110908-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Preparations Suitable For Infants Or Young Children, Put Up For Retail Sale: > Other

1901206-Digit Sub-heading

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Mixes And Doughs For The Preparation Of Bakers' Wares Of Heading 1904

190120008-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Mixes And Doughs For The Preparation Of Bakers' Wares Of Heading 1904 > Mixes And Doughs For The Preparation Of Bakers' Wares Of Heading 1904

1901906-Digit Sub-heading

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Other :

190190108-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Other : > Malt Extract

190190908-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Other : > Other

Other Headings in Chapter 19

HSN 1902
Pasta, Whether Or Not Cooked Or Stuffed (With Meat Or Other Substances) Or Otherwise Prepared, Such As Spaghetti, Macaroni, Noodles, Lasagne, Gnocchi, Ravioli, Cannelloni, Couscous, Whether Or Not Prepared
HSN 1903
Tapioca And Substitutes Therefor Prepared From Starch, In The Form Of Flakes, Grains, Pearls, Siftings Or In Similar Forms
HSN 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
HSN 1905
Bread, Pastry, Cakes, Biscuits And Other Bakers' Wares, Whether Or Not Containing Cocoa, Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products
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