GST Registration Guide to GST Chapter 19 | Get Enrolled Now
Notes
- This Chapter 19 of GST Registration doesn’t cover:
(a) with the exception of stuffed results of heading 1902, food prepiarations containing over 20% by weight of wiener, meat, meat offal, blood, fish or shellfish, molluscs or other amphibian spineless creatures, or any of mix thereof (Chapter 16);
(b) rolls or different articles produced using flour or from starch, exceptionally ready for use in creature taking care of (heading — 2309); or
(c) medicaments or different results of Chapter 30.
- For the motivations behind heading 1901:
(a) the expression “groats” signifies oat groats of Chapter 11;
(b) the expressions “flour” and “supper” signifies:
(1) oat flour and supper of Chapter 11, and
(2) flour, supper and powder of vegetable beginning of any Chapter, other than flour, dinner or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
- Heading 1904 doesn’t cover arrangements containing over 6% by weight of cocoa determined on a completely defatted premise or totally covered with chocolate or other food arrangements containing cocoa of heading 1806 (heading 1806).
- For the reasons for heading 1904, the articulation “in any case ready” signifies ready or handled to a degree past that accommodated in the headings of, or Notes to, Chapter 10 or 11.
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 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 | 18% | 15-11-17 | ||
| 190110 | PREPARATIONS SUITABLE FOR INFANTS OR YOUNG CHILDREN, PUT UP FOR RETAIL SALE | 18% | 15-11-17 | ||
| 19011010 | 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 | 18% | 15-11-17 | ||
| 19011090 | 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 | 18% | 15-11-17 | ||
| 19012000 | 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 | 5% | 01-07-17 | ||
| 190190 | OTHER | 18% | 15-11-17 | ||
| 19019010 | 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 | 18% | 15-11-17 | ||
| 19019090 | 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 | 18% | 15-11-17 | ||
| 1902 | Seviyan (vermicelli) | 5% | 01-07-17 | ||
| 1902 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – UNCOOKED PASTA, NOT STUFFED OR OTHERWISE PREPAR | 12% | 15/11/2017 – 1/07/2017 | ||
| 19021100 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – UNCOOKED PASTA, NOT STUFFED OR OTHERWISE PREPA | 12% | 15/11/2017 – 1/07/2017 | ||
| 19021900 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – UNCOOKED PASTA, NOT STUFFED OR OTHERWISE PREPA | 12% | 15/11/2017 – 1/07/2017 | ||
| 190220 | STUFFED PASTA, WHETHER OR NOT COOKED OR OTHERWISE PREPARED | 12% | 15/11/2017 – 1/07/2017 | ||
| 19022010 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – STUFFED PASTA, WHETHER OR NOT COOKED OR OTHERW | 12% | 15/11/2017 – 1/07/2017 | ||
| 19022090 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – STUFFED PASTA, WHETHER OR NOT COOKED OR OTHERWI | 12% | 15/11/2017 – 1/07/2017 | ||
| 190230 | OTHER PASTA | 12% | 15/11/2017 – 1/07/2017 | ||
| 19023010 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – OTHER PASTA : DRIED | 12% | 15/11/2017 – 1/07/2017 | ||
| 19023090 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – OTHER PASTA : OTHER | 12% | 15/11/2017 – 1/07/2017 | ||
| 190240 | COUSCOUS | 12% | 15/11/2017 – 1/07/2017 | ||
| 19024010 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – COUSCOUS : UNPREPARED | 12% | 15/11/2017 – 1/07/2017 | ||
| 19024090 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED – COUSCOUS : OTHER | 12% | 15/11/2017 – 1/07/2017 | ||
| 1903 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS | 5% | 01-07-17 | ||
| 19030000 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS | 5% | 01-07-17 | ||
| 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 O | 5% | 01-07-17 | ||
| 190410 | PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS | 5% | 01-07-17 | ||
| 19041010 | 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 O | 5% | 01-07-17 | ||
| 19041020 | 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 O | 5% | 01-07-17 | ||
| 19041030 | 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 O | 5% | 01-07-17 | ||
| 19041090 | 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 O | 5% | 01-07-17 | ||
| 19042000 | 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 O | 5% | 01-07-17 | ||
| 19043000 | 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 | 5% | 01-07-17 | ||
| 19049000 | 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 O | 18% | 01-07-17 | ||
| 1905 | Bread (branded or otherwise), except when served for consumption and pizza bread. Pappad, by whatever name it is known, except when served for consumption | 0% | 01-07-17 | ||
| 1905 | Pizza bread | 5% | 01-07-17 | ||
| 1905 | Khakhra, plain chapatti or roti | 5% | 13/10/2017 1/07/2017 | ||
| 1905 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS | 18% | 15/11/2017 13/10/2017 | ||
| 19051000 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS -CRISPBREAD | 18% | 15/11/2017 13/10/2017 | ||
| 19052000 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS-GINGERBREAD AND THE LIKE | 18% | 15/11/2017 13/10/2017 | ||
| 19053100 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERR WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS- SWEET BISCUITS; WAFFLES AND WAFERS–SWEET B | 18% | 15/11/2017 13/10/2017 | ||
| 190532 | WAFFLES AND WAFERS | 18% | 15/11/2017 – 13/10/2017 | ||
| 19053211 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – – SWEET BISCUITS; WAFFLES AND WAFERS– WA | 18% | 15/11/2017 13/10/2017 | ||
| 19053219 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – – SWEET BISCUITS; WAFFLES AND WAFERS –WA | 18% | 15/11/2017 13/10/2017 | ||
| 19053290 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – SWEET BISCUITS; WAFFLES AND WAFERS –WAFF | 18% | 15/11/2017 13/10/2017 | ||
| 19054000 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – RUSKS, TOASTED BREAD AND SIMILAR TOASTED | 5% | 13-10-17 | ||
| 190590 | OTHER | 18% | 15/11/2017 13/10/2017 | ||
| 19059010 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – OTHER : PASTRIES AND CAKES | 18% | 15/11/2017 13/10/2017 | ||
| 19059020 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – OTHER : BISCUITS NOT ELSEWHERE SPECIFIED | 18% | 15/11/2017 13/10/2017 | ||
| 19059030 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – OTHER : EXTRUDED OR EXPANDED PRODUCTS, SA | 18% | 15/11/2017 13/10/2017 | ||
| 19059040 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – OTHER : PAPAD | 18% | 15/11/2017 13/10/2017 | ||
| 19059090 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS – OTHER : OTHER | 18% | 15/11/2017 13/10/2017 |
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