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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 19019010- Malt extract

19019010
5% IGSTSchedule I
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

190190105% IGST · Schedule I

- Malt extract

Importing this at the standard rate costs ≈ ₹50.05 in duty for every ₹100 of shipment value.

Total duty (MFN)
50.05%
≈ ₹50.05 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Goods value (CIF)₹10,00,000
Basic Customs Duty (30%)₹3,00,000
AIDC (9%)₹90,000
Social Welfare Surcharge (10%)₹39,000
IGST (5%)₹71,450
Total duty payable₹5,00,450
Total landed cost₹15,00,450
This is the standard rate — pick an FTA origin to see savings.
19019010IGST5%Total50.05%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Free1 mandatory clearance · Foods Safety & Standards Authority
*AS ENCLOSED IN CBIC INSTRUCTION NO 30/2022-CUS DT 14-11-22,FSSAI VIDE THEIR ORDER DT 10-10-22 DECIDED MANDATORY REGISTRATION OF FOREIGN MANUFACTURING FACILITIES FOR FOODS CATEGORIES MILK AND MILK PRODUCTS, MEAT AND MEAT PRODUCTS INCLUDING POULTRY, FISH AND THEIR PRODUCT,EGG POWDER,INFANT FOOD AND NUTRACEUTICALS AND REQUESTED EXPORTING COUNTRIES TO PROVIDE LIST OF EXISTING MANUFACTURERS AND THOSE INTENDING TO EXPORT SUCH PRODUCTS TO INDIA IN THE ATTACHED FORMAT*FURTHER VIDE FSSAI NOTICE DT 11-01-23 AND CBIC INSTUCTION NO 05/2023-CUS DT 08-02-23 AND IN MODIFICATION TO CBIC INSTUCTIONS NO.31/2022-CUS DT 14-01-22 AND FSSAI ORDER DT 17-10-22 IT WAS CLARIFIED TO PERMIT IMPORT OF SPECIFIED HIGH RISK PRODUCTS SUCH AS MILK AND MILK PRODUCTS, MEAT AND MEAT PRODUCTS INCLUDING POULTRY, FISH AND THEIR PRODUCT,EGG POWDER,FOOD FOR INFANT NUTRITION/INFANT FOOD AND NUTRACEUTICALS.HEALTH SUPPLEMENTS,FOOD FOR DIETARY USES. PROBIOTIC AND PREBIOTIC FOODS.FOODS FOR SPECIAL MEDICAL PURPOSE ONLY THROUGH DESIGNATED 79 PORTS AS PER ATTACHED ANNEXURE FROM 01-03-23* IMPORT OF MILK AND MILK BASED PRODUCTS INCLUDING CHOCOLATES AND CHOCOLATE PRODUCTS AND CANDIES/CONFECTIONERIES/FOOD PREPARATIONS WITH MILK OR MILK SOLIDS AS AN INGREDIENT FROM CHINA PROHIBITED UNTIL THE CAPACITY OF ALL LABORATORIES AT PORTS OF ENTRY HAVE BEEN SUITABLY UPGRADED FOR TESTING MELAMINE REF. DGFT. NOTF NO 01/2015-20 DT 23.04.19*IN CASE OF PGA FACILITATED BILLS I.E. WHICH HAVE NOT BEEN ROUTED THROUGH PGA FOR NOC,PROPER OFFICER SHOULD VERIFY AND ENSURE THAT THE MANDATORY DOCUMENTS-SPECIMEN COPY OF LABEL[0110FS], FSSAI IMPORT LICENSE[911001]HAVE BEEN UPLOADED IN E-SANCHIT BEFORE GIVING OOC*PORT OF ENTRIES FOR IMPORT OF FOOD ITEMS ARE ALLOWED TO BE IMPORTED ONLY IN AIRPORTS/ICD/SEZ/SEAPORTS/LCS AS LISTED IN APPENDIX-V LIST-A TO SCHED-I OF IMPORT POLICY, ITC (HS) 2017*REF LTTR NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DT 17-06-22 REGARDING RECTIFIABLE LABELING INFO FOR IMPORTED FOOD CONSIGNMENTS AND ORDER NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DT 17-06-22 REGARDING IMPORT OF CLOVE STEM RECEIVED FROM FSSAI AND CBIC INSTRUCTION NO.10/2022-CUS DT 28-06-22 WRT TO PARA 2 ON THE RECTIFIABLE LABELING INFO FOR IMPORTED FOOD CONSIGNMENTS*THE IMPORTER MUST UPLOAD THE VETERINARY HEALTH CERTIFICATE ISSUED BY THE EXPORTING COUNTRY WITH DOCUMENT CODE 853AQ1 FOR THE CONCERNED CTIS LISTED IN ANNEX A (SL.NO 1) OF CIRCULAR NO 24/2022-CUS DT 28-11-22.THE IMPORTER MUST UPLOAD THE LABORATORY REPORTS/CERTIFICATE OF ANALYSIS WITH DOCUMENT CODE 001AQ1, FOR THE CONCERNED CTIS LISTED IN ANNEX A (SL.NO 2) OF CIRCULAR NO 24/2022-CUS DT 28-11-22.THE IMPORTER MUST QUOTE THE IRN GENERATED IN ESANCHIT PERTAINING TO SANITARY IMPORT PERMIT WITH DOCUMENT CODE 911DF1, ISSUED AND UPLOADED BY AQCS, FOR THE CONCERNED CTIS LISTED IN ANNEX A (SL.NO 3) OF CIRCULAR NO 24/2022-CUS DT 28-11-22 TO OBTAIN THE NOC.REF CBIC INSTRUCTION NO 09/23-CUS DT 07-03-23 IN MODIFICATION TO INSTRUCTIONS NO 10/22-CUS DT 28-06-22 ALONGWITH FSSAI ORDER DT 18-11-22 ISSUED UNDER F.NO.IMPORT/TFM/APEX/2022-FSSAI AND FSSAI CLARIFICATION ORDER DTD 18-11-22 ON RECTIFIABLE LABELLING FOR IMPORTED FOOD CONSIGNMENT*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

30%₹30.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

30%₹9.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹3.90
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

5%₹7.14Notif. 009/2025-I118
Total Duty50.05%₹50.05 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 30% = ₹30.00
  2. AIDC = BCD × 30% = ₹9.00
  3. SWS = (BCD + AIDC) × 10% = ₹3.90(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹7.14
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹50.05 (50.05%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 30pp
  • Japan0%save 30pp
  • Least Developed Countries0%save 30pp
  • Malaysia0%save 30pp
  • Mauritius0%save 30pp
  • Nepal0%save 30pp
  • Philippines0%save 30pp
  • SAFTA (LDC) countries0%save 30pp
  • Sri Lanka0%save 30pp
  • SAFTA countries5%save 25pp
  • the republic of Korea5%save 25pp
  • United Arab Emirats12%save 18pp
  • Australia12.9%save 17.1pp
  • Chile15%save 15pp
  • APTA countries21%save 9pp
  • MFN — no FTA (baseline)30%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Participating Government Agency requirements

Documents and information you must declare for clearance under India's SWIFT single-window system.

Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Condition
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Category
Foods & Supplement Proprietry Status
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Identification
Retail Pre-pack Food Article
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Temperature
OptionalUQC
Foods Safety & Standards Authority
FSSAI
Item Category
Grade of the Product
OptionalCode
Foods Safety & Standards Authority
FSSAI
Item Category
Indian Food Code
OptionalText
Foods Safety & Standards Authority
FSSAI
Item Identification
Global Trade Item Number
OptionalText

Where this code sits

Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Tariff hierarchy
  1. 1
    1901Heading (4-digit)
    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
  2. 2
    19019010Tariff Item (8-digit)
    - Malt extract
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 19)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

Related EximPe tools

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HSN Code 19019010 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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