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Free Tools/HSN Code Finder/Chapter 19/HSN 1904
HSN 19044-Digit Heading

HSN 1904: Prepared foods obtained by the swelling or roasting – GST Rate

HSN 1904 covers prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes). GST on HSN 1904 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 9 tariff items, for example 1904 10 10, 1904 10 20 and 1904 10 30.

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 1904

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

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 and labelled

Reference: Schedule EXEMPT, S. No. 98 (Spec: 1904)
5%CGST 2.5% + SGST 2.5% / IGST 5%

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 and labelled

Reference: Schedule I, S. No. 121 (Spec: 1904)
5%CGST 2.5% + SGST 2.5% / IGST 5%

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than 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); Fortified Rice Kernel (FRK)

Reference: Schedule I, S. No. 122 (Spec: 1904)

Sub-Headings & Tariff Items Under 1904

Showing 13 sub-classification codes with complete hierarchy descriptions.

1904106-Digit Sub-heading

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products:

190410108-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products: > Corn Flakes

190410208-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products: > Paws, Mudi And The Like

190410308-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products: > Bulgur Wheat

190410908-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products: > Other

1904206-Digit Sub-heading

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained From Unroasted Cereal Flakes Or From Mixtures Of Unroasted Cereal Flakes And Roasted Cereal Flakes Or Swelled Cereals :

190420008-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained From Unroasted Cereal Flakes Or From Mixtures Of Unroasted Cereal Flakes And Roasted Cereal Flakes Or Swelled Cereals : > 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 Prepared Foods Obtained From Unroasted Cereal Flakes Or From Mixtures Of Unroasted Cereal Flakes And Roasted Cereal Flakes Or Swelled Cereals

190420108-Digit Tariff Item

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

190420908-Digit Tariff Item

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Prepared Foods Obtained From Unroasted Cereal Flakes Or From Mixtures Of Unroasted Cereal Flakes And Roasted Cereal Flakes Or Swelled Cereals : > Other

1904306-Digit Sub-heading

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

190430008-Digit Tariff Item

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

1904906-Digit Sub-heading

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

190490008-Digit Tariff Item

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

Other Headings in Chapter 19

HSN 1901
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
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 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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