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Verified Category: Bakery

HSN Code 1904

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Puffed rice, commonly known as Muri, flattened or…; 5%: All goods i.e. Corn flakes, bulgar wheat, prepared…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1904 specifically identifies all goods i.e. corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 1904 on all Tax Invoices for all goods i.e. corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 1904

"Classifying all goods i.e. corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Bakery category. AasanKhata automatically monitors these shifts for you."