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Baby food and malt drinks is classified under HSN heading 1901. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Baby food and malt drinks?
GST on Baby food and malt drinks as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (1901). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | Nil | 1901 | Millet flour food mixes in powder form with at least 70% millets by weight have no GST if not pre-packed and labelled. | 10/2025-CT(R), entry 97 |
| 18% | 5% | 1901 | Packed and labelled millet flour mixes with at least 70% millet, malt extract, and flour or milk-based food preparations with little or no cocoa. | 9/2025-CT(R), entry 118 |
| 5% | 5% | 19012000 | If you sell ready mixes and doughs for making bread, pastry and other bakery products, GST is 5%. | 9/2025-CT(R), entry 117 |
GST rate on Baby food and malt drinks since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 18% or 28% |
| 15 November 2017 | 19 October 2023 | 5% or 18% |
| 20 October 2023 | 21 September 2025 | Nil, 5% or 18% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Baby food and malt drinks is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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
| Code | Description (as in the tariff) |
|---|---|
190110 | Preparations suitable for infants or young children, put up for retail sale |
19011010 | Malted milk (including powder) |
19011090 | Other |
190120 | Mixes and doughs for the preparation of bakers' wares of heading 1904 |
19012000 | Mixes and doughs for the preparation of bakers' wares of heading 1904 |
190190 | Other |
19019010 | Malt extract |
19019090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Biscuits
1905 - Noodles and pasta
1902 - Bread (Pav)
1905 - Poha, cornflakes and puffed rice
1904 - Cakes, pastries and rusks
1905 - Cattle feed, poultry feed and pet food
2309 - Indian sweets and namkeen (mithai)
2106 - Chicken and poultry meat (Murga)
0207 - Dried and salted fish (Sukhi machli)
0305 - Apples (Seb)
0808 - Mangoes (Aam)
0804 - Grapes (Angoor)
0806
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
