HSN code 1904 — PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREA
HSN · heading5%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
This code covers ready-to-eat breakfast cereals and puffed grain products made from cereals like corn flakes, as well as pre-cooked or processed grains in flake or other worked forms (but not flour, groats or meal). It includes grain-based prepared foods made by swelling or roasting processes.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 121 |
| 5% | 2.5% | 2.5% | Sch I S.No 122 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
more specific codes
sibling codes
- 1901MALT EXTRACT, FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING
- 1902PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED,
- 1903TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, S
- 1905BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA, COMMUN
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compiled from official sources · not tax advice · verify with your tax advisor before filing