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Poha, cornflakes and puffed rice is classified under HSN heading 1904. 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 Poha, cornflakes and puffed rice?
GST on Poha, cornflakes and puffed rice 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% (1904). 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 | 1904 | Puffed rice (muri), beaten rice (poha/chira), parched rice (khoi) and sugar- or gur-coated rice (murki) have no GST if not pre-packed and labelled. | 10/2025-CT(R), entry 98 |
| 18% | 5% | 1904 | Corn flakes, bulgur wheat, other foods made from cereal flakes (not muri, poha, khoi or murki), and fortified rice kernel. | 9/2025-CT(R), entry 122 |
| – | 5% | 1904 | Puffed rice (muri), beaten rice (poha/chira), parched rice (khoi) and sugar-coated murki, when pre-packaged and labelled. | 9/2025-CT(R), entry 121 |
GST rate on Poha, cornflakes and puffed rice 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 | 17 July 2022 | Nil or 18% |
| 18 July 2022 | 21 September 2025 | Nil, 5% or 18% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Poha, cornflakes and puffed rice 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.
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
| Code | Description (as in the tariff) |
|---|---|
190410 | Prepared foods obtained by the swelling or roasting of cereals or cereal products |
19041010 | Corn flakes |
19041020 | Paws, mudi and the like |
19041030 | Bulgur wheat |
19041090 | Other |
190420 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals |
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 or otherwise prepared, not elsewhere specified or included prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals |
19042010 | With millet content 15% or more by weight |
19042090 | Other |
190430 | Bulgur wheat |
19043000 | Bulgur wheat |
190490 | Other |
19049000 | 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 - Baby food and malt drinks
1901 - Cakes, pastries and rusks
1905 - Mustard oil (Sarson ka tel)
1514 - Sunflower oil
1512 - Coconut oil (Nariyal tel)
1513 - Groundnut oil (Kadalai oil)
1508 - Palm oil
1511 - Vanaspati (hydrogenated vegetable oil)
1516 - Cumin (jeera)
0909
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.
