| Rates (%) | Description | HSN Code | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Preparations suitable for infants or young children, put up for retail sale (inserted w.e.f 14/11/2017 : 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) | 1901 | 19011010, 19011090, 19019010, 19019090 |
| 5% | Seviyan (vermicelli) | 1902 | 19021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090 |
| 12% | 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 | 1902 | 19021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090 |
| 5% | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) | 1903 | 19030000 |
| 18% | 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] [other than 19041020] | 1904 | 19041010, 19041030, 19041090, 19042000, 19043000, 19049000 |
| 5% | khakhra, plain chapati or roti | 1905 | 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090 |
| 18% | All goods i.e.1) (deleted w.e.f 14/11/2017 :. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes.) 2) (inserted w.e.f 14/11/2017 : 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 chapati or roti,3) [inserted w.e.f 14/11/2017 : bread, rusks, toasted bread and similar toasted products] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] [other than 19053211, 19059040] | 1905 | 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090 |
| NIL | Pappad, by whatever name it is known, except when served for consumption | 1905 | 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090 |
| NIL | Bread (branded or otherwise), except when served for consumption and pizza bread | 1905 | 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090 |
| 5% | Pizza bread | 1905 | 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090 |
| 5% | Rusks, toasted bread and similar toasted products | 19054000 | No Export and Import HSN Codes Prescribed |
| 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 | 19041020 | No Export and Import HSN Codes Prescribed |
| 5% | Mixes and doughs for the preparation of bread, pastry and other baker’s wares | 19012000 | No Export and Import HSN Codes Prescribed |
| 18% | Waffles and wafers coated with chocolate or containing chocolate | 190532 | No Export and Import HSN Codes Prescribed |
| 18% | 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 preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905][other than 190110, 19012000] | 190190 | No Export and Import HSN Codes Prescribed |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. File My Tax online will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
