GST tax rate on - 19 Preparations of cereals, flour, starch or milk; pastry cooks’ products

HS Description Percentage
19012000

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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1902

Seviyan (vermicelli)

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1905

Pizza bread

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1905

Khakhra, plain chapatti or roti

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
19054000

Rusks, toasted bread and similar toasted products

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
1901
[

other than 1901 20 00

]

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 [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
1904
[

other than 1904 10 20

]

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]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
1905

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[other than pizza bread, khakhra,  plain chapatti or roti, bread, rusks, toasted bread and similar toasted products

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
1904

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

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1905

Pappad, by whatever name it is known, except when served for consumption

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1905

Bread (branded or otherwise), except when served for consumption and pizza bread

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 19 - Preparations of cereals, flour, starch or milk; pastry cooks’ products

  • 190110 - Preparations for infant use, put up for retail sale
  • 190120 - Preparations for infant use, put up for retail sale
  • 190190 - Other
  • 190211 - Uncooked pasta, not stuffed or otherwise prepared
  • 190219 - Uncooked pasta, not stuffed or otherwise prepared
  • 190220 - Stuffed pasta, whether or not cooked or otherwise prepared
  • 190230 - Other Pasta
  • 190240 - Couscous
  • 190300 - Couscous
  • 190410 - Prepared foods obtained by the swelling or roasting of cereals or cereal products
  • 190430 - Prepared foods obtained by the swelling or roasting of cereals or cereal products
  • 190490 - Prepared foods obtained by the swelling or roasting of cereals or cereal products
  • 190510 - No product specified
  • 190520 - No product specified
  • 190531 - Sweet biscuits; waffles and wafers
  • 190532 - Communion wafers
  • 190540 - Communion wafers
  • 190590 - Other
  • 190420 - Prepared foods obtained by the swelling or roasting of cereals or cereal products

4 Digit HS Code for chapter 19 - Preparations of cereals, flour, starch or milk; pastry cooks’ products

  • 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
  • 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
  • 1903 - 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
  • 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
  • 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

8 Digit HS Code for chapter 19 - Preparations of cereals, flour, starch or milk; pastry cooks’ products