How many digits should I use for HSN code 1904 on an invoice?

Businesses with annual turnover below ₹5 crore must use 4-digit HSN codes. Those above ₹5 crore must use 6-digit codes. Exporters must always use 8-digit codes. SAC codes for services are always 6 digits.

1904

HSN Code 1904: GST Rate & Description

Q: What is HSN code 1904?

HSN code 1904 refers to: 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. It falls under Chapter 19 (Cereal & Bakery Preparations) of the Indian GST tariff schedule.

Q: What is the GST rate for HSN code 1904?

The applicable GST rate for HSN code 1904 is 18%. This includes CGST 9% + SGST 9% for intra-state supplies, or IGST 18% for inter-state.

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

HSN Chapter 19 — Cereal & Bakery Preparations 4-digit code 18% GST

Parent codes: 19 — Preparations of cereals, flour, starch o…

GST Rate Breakdown

CGST

SGST / UTGST

IGST

18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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4 Sub-codes under 1904

190410 Prepared foods obtained by the swelling or roastin… 190420 Prepared foods obtained from unroasted cereal flak… 190430 Bulgur wheat 190490 Other

All HSN codes in Chapter 19 — Cereal & Bakery Preparations (5 codes)

1901 Malt extract, food preparations of flour, groats… 1902 Pasta, whether or not cooked or stuffed (with me… 1903 Tapioca and substitutes therefor prepared from s… 1904 Prepared foods obtained by the swelling or roast… 1905 Bread, pastry, cakes, biscuits and other bakers'…

About HSN Code 1904

HSN code 1904 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: 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.

This code falls under Chapter 19 (Cereal & Bakery Preparations) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 1904?

HSN 1904 refers to: 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. It belongs to Chapter 19 (Cereal & Bakery Preparations) of the GST tariff.

What is the GST rate for HSN code 1904?

The GST rate for HSN code 1904 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.

Is HSN code 1904 mandatory on invoices?

Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.

What chapter does HSN code 1904 belong to?

HSN code 1904 belongs to Chapter 19 of the GST tariff, which covers Cereal & Bakery Preparations.