What is the GST (IGST) rate for HSN code 19041010?

HSN code 19041010 (Corn Flakes) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 19041010?

The Basic Customs Duty (BCD) for HSN code 19041010 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 19041010 cover?

HSN code 19041010 covers Corn Flakes. It sits under Chapter 19 – Preparations of cereals, flour, starch or milk; pastrycooks' products, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 19041010?

The standard unit of quantity (UQC) for HSN code 19041010 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Corn Flakes HSN Code 1904

Q: What is the HSN code for Corn Flakes?

The HSN code for Corn Flakes is 19041010, classified under Chapter 19 – Preparations of cereals, flour, starch or milk; pastrycooks' products of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for corn flakes?

Corn flakes are classified under 19041010 and poha/mudi under 19041020, within heading 1904.

5% IGSTSchedule I

Prepared foods from swelling/roasting of cereals (corn flakes, poha) are classified under HSN heading 1904. Corn flakes and poha/mudi each have their own tariff item.

Search any HSN code

Heading

1904

Primary code

19041010

GST / IGST

Customs duty (BCD)

30%

Corn Flakes HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
19041010	- Corn flakes	5%	30%
19041020	- Paws, Mudi and the like	5%	30%

FTA preferential rates: 15 partner agreement(s) listed for 19041010; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for corn flakes?

The HSN code for corn flakes is 1904 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for corn flakes the most common is 19041010, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How corn flakes is classified under HSN

The HSN classification for corn flakes narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 192-digitPreparations of cereals, flour, starch or milk; pastrycooks' products
19044-digit headingPREPARED 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
1904106-digit subheading- Prepared foods obtained by the swelling or roasting of cereals or cereal products:
190410108-digit tariff item- Corn flakes

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

GST on corn flakes

Corn Flakes (HSN 1904) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 19041010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported corn flakes

When corn flakes (HSN 19041010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 19041010 →

Conclusion

The HSN code for corn flakes is 1904 at the heading level, with 19041010 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.