HSN code 19041010 is the 8-digit tariff item for corn flakes (prepared foods obtained by the swelling or roasting of cereals or cereal products), under heading 1904 and sub-heading 190410 (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 19041010 at a glance
| Tariff item (8 digits) | 19041010 |
|---|---|
| Heading (4 digits) | 1904: 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 |
| Sub-heading (6 digits) | 190410: Prepared foods obtained by the swelling or roasting of cereals or cereal products |
| Chapter | 19: Preparations of cereals, flour, starch or milk; pastrycooks' products |
| Description | Corn flakes (prepared foods obtained by the swelling or roasting of cereals or cereal products) |
| GST rate | nil or 5%, by description |
The rate for 19041010 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. 122 for "All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes..."; 5% under 9/2025-CT(R), Schedule I, S. No. 121 for "Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as..."; Nil under 10/2025-CT(R), S. No. 98 for "Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 19041010 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 |
|---|---|---|---|---|
| 1904 | 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); Fortified Rice Kernel (FRK) | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 122 |
| 1904 | 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, pre-packaged and labelled | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 121 |
| 1904 | 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 pre-packaged and labelled | Nil (0%) | Nil | 10/2025-CT(R), S. No. 98 |
Worked example: a ₹1,000 sale under HSN 19041010
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 (1904) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (190410) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (19041010), 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 sub-heading 190410
- HSN 19041020: Paws, mudi and the like (nil or 5%)
- HSN 19041030: Bulgur wheat (prepared foods obtained by the swelling or roasting of cereals or cereal products) (nil or 5%)
- HSN 19041090: Prepared foods obtained by the swelling or roasting of cereals or cereal products: other (nil or 5%)
See every rate entry for the heading on the HSN 1904 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).