Lekhae
HSN 1904: Prepared foods obtained by swelling or roasting cereals…
HSN code 1904 covers: Prepared foods obtained by swelling or roasting cereals or cereal products (e.g. corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (not flour and meal), pre-cooked or otherwise prepared, n.e.c..
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 1904 in the HSN/SAC column and 5 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 1904
This heading has 4 subheadings, including: Food preparations; obtained by the swelling or roasting of cereals or cereal products, Food preparations; obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g. corn flakes); cereals, not maize (corn), in grain form or in the form of flakes or other worked grains, from bulgur wheat, Food preparations; cereal or cereal products (excluding maize), in grain form, pre-cooked or otherwise prepared. Use the HSN/SAC finder to pin down the exact code.
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