About HSN Code 1904
HSN Code 1904 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 and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Food & Agriculture sector (Bakery, dairy, spices, cereals, seafood).
How to Use HSN Code 1904 on GST Invoices
- Include the HSN code 1904 on every GST invoice for 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
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
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Last verified: 2026-06-26 · Source: CBIC Master Tariff