HSN code directory

HSN Code 1904: Prepared foods obtained by the swelling or roasting

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


All 8-digit HSN codes under this heading

HSN codeDescription
19041010Prepared foods obtained by the swelling or roasting of cereals or cereal products: corn flakes
19041020Prepared foods obtained by the swelling or roasting of cereals or cereal products: paws, mudi and the like
19041030Prepared foods obtained by the swelling or roasting of cereals or cereal products: bulgur wheat
19041090Prepared foods obtained by the swelling or roasting of cereals or cereal products: other
19042000Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
19043000Bulgur wheat
19049000Other


GST rate guide for this chapter

Pizza bread, khakhra, roti, chapati and paratha are exempt. Biscuits, cakes, pastries, pasta, noodles, cornflakes and breakfast cereals are taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.