HSN code 19019010 is the 8-digit tariff item for malt extract (malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa), under heading 1901 and sub-heading 190190 (Chapter 19). GST is nil or 5%, depending on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Rates as of 2026-10-21.
HSN 19019010 at a glance
| Tariff item (8 digits) | 19019010 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 190190: Other |
| Chapter | 19: Preparations of cereals, flour, starch or milk; pastrycooks' products |
| Description | Malt extract (malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa) |
| GST rate | nil or 5%, by description |
The rate for 19019010 depends on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). 5% under 9/2025-CT(R), Schedule I, S. No. 118 for "Food preparation of millet flour, in powder form, containing at least 70% millets by..."; Nil under 10/2025-CT(R), S. No. 97 for "Food preparation of millet flour, in powder form, containing at least 70% millets by...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 19019010 the deciding question is whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act).
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; 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 | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 118 |
| 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled | Nil (0%) | Nil | 10/2025-CT(R), S. No. 97 |
Worked example: a ₹1,000 sale under HSN 19019010
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1901) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (190190) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (19019010), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 1901
- HSN 19011010: Preparations suitable for infants or young children, put up for retail sale, malted milk (including powder) (nil or 5%)
- HSN 19011090: Preparations suitable for infants or young children, put up for retail sale: other (nil or 5%)
- HSN 19012000: Mixes and doughs for the preparation of bakers' wares of heading 1904 (nil or 5%)
See every rate entry for the heading on the HSN 1901 page, or all Chapter 19 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).