Slab rate of GST for preparation of starch, cereals and flour


GST on preparations of flour, starch and cereals


Click here to know GST exempted list

 

preparations of flour, starch and cereals falls under HSN code chapter 19 of GST commodity tariff schedule.  The details about GST rate changes on sale of preparations of flour, starch and cereals are being updated here.  The notification changes on exemptions for GST on sale of preparations of flour, starch and cereals and other circulars related to GST on preparations of flour, starch and cereals are updated in this website.

 

Update on 18th May, 2017: GST rates on goods

 

NIL GST RATE;

1. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki [GST HSN chapter code 1904]

2. Pappad, by whatever name it is known, except when served on consumption [GST HSN chapter code 1905]

3. Bread (branded or otherwise), except when served for consumption and pizza bread [GST HSN chapter code 1905]

 

5% GST RATE;

1. Mixes and doughs for the preparation of bread, pastry and other baker's wares [GST HSN chapter code 1901]

2. Pizza bread [GST HSN chapter code 1905]

 3. Seviyan (vermicelli) [GST HSN chapter code 1902]

4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [GST HSN chapter code 1903]

5. Rusks, toasted bread and similar toasted products [GST HSN chapter code 1905 40 00]

 

Reduced GST Rates on 06th October, 2017

                                                               earlier rate      new rate

1905       Khakra and plain chapati / roti    12%              5%


18% GST RATE;

1. Preparations on infant use, put up on retail sale [GST HSN chapter code 1901]

 2. Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. [GST HSN chapter code 1902]

 

Revised GST Rates on 10th November, 2017

                                                                                                 Present rate           new rate

1902                    Pasta, whether or not cooked or stuffed          18%                        12%

                           (with meat or other substances) or                           

                           otherwise prepared, such as spaghetti,                 

                           macaroni, noodles,  lasagne,  gnocchi,                    

                          ravioli, cannelloni; couscous, whether                   

                          or not prepared

 

3. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [GST HSN chapter code 1904]

Revised GST Rates with effect from 1st October, 2019

                                                                                                                          Present rate       new rate

Fortified Rice Kernels for the Integrated Child Development Services Scheme, etc         18%                 5% 

4. Waffles and wafers other than coated with chocolate or containing chocolate [GST HSN chapter code 1905 32]

5. Pastries and cakes [GST HSN chapter code 1905 90 10]

6. Biscuits – Sweet biscuits [GST HSN chapter code 1905 31 00] and other biscuits [GST HSN chapter code 1905 90 20]

 

Reduced GST Rates on 06th October, 2017

                                                                                        earlier rate           new rate

19                 Food  preparations  put  up  in  unit              18%                 5 %

                     containers   and   intended   for   free                     

                     distribution         to  economically  weaker                             

                     sections   of   the   society   under   a                       

                    programme  duly  approved  by  the                       

                    Central  Government  or  any  State                        

                    Government,     subject to   following                     

                    conditions: 

a)            If the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, as the case maybe, may allow in this regard.

 

28% GST RATE;

1. 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 heading 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, other than preparations for infant use put up on retail sale and mixes and doughs on the preparation of bakers’ wares.

 

Revised GST Rates on 10th November, 2017

                                                                                                                Present rate           new rate

1901 90              Malt extract; food preparations of flour, groats,          28%                       18%

[other than          meal, starch or malt extract, not containing

1901 10              cocoa or containing less than 40% by weight of

1901 20 00]      cocoa calculated on a totally defatted basis, not elsewhere specified or

                          included; food preparations of goods of heading 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

                          [other than preparations for infants or young children, put up for retail

                          sale and mixes and doughs for the preparation of bakers’ wares of

                          heading 1905]

2. Waffles and wafers coated with chocolate or containing chocolate [1905 32]

 

Revised GST Rates on 10th November, 2017

                                                                                        Present rate           new rate

1905 32           Waffles and wafers coated with                   28%                  18%

                       chocolate or containing chocolate

 

 

Slab rate of GST for preparation of starch, cereals and flour

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.

Agriculture is the root of Economy hence government focuses with top priority to encourage agriculture sectors.   So agriculture commodities and agricultural services is expected to be exempted from paying GST.  Processed food products are also expected be included in exemption list of GST where no tax is payable on sale of such products.  The GST exemption list is being published soon by GST authorities in India.  

In India, GST for sale of preparations of flour, starch and cereals is expected to be charged.  The rate slab GST on preparations of flour, starch and cereals is expected to be 12%, but not finalized.  The industry falls under HSN code 19, is very keen on how GST authorities treat rate tariff of GST, whether under dairy products or under farm produce, as the applicability of fixing rate depends.

 

Click here to know GST rate of your goods or service 

 

Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

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Export benefit schemes in India

How to import goods to India?

Export procedures and documentation

 

GST taxable rate on purchase or sale of Preparations on infant use under HSN 1901

GST on sale or purchase of Seviyan or vermicelli

GST tariff rate on purchase or sale of Waffles and wafers coated with chocolate or containing chocolate

GST scheduled rate. on sale or purchase of Tapioca and substitutes under HSN 1903

Waived GST on sale of flattened or beaten rice

No need to pay GST on sale of Puffed rice

No need to pay GST on sale of parched rice

Nil rate of GST on sale of parched paddy or rice coated with sugar

GST slab rate on sale or purchase of Rusks, toasted bread and similar toasted products

GST slab rate on sale or purchase of Waffles and wafers other than coated with chocolate or containing chocolate

GST payable for sale of animal oil, waxes, fats, vegetable oil etc. 

GST rate for preserved meat, fish, crustaceans etc. 

GST rate for Sugar Industry in India 

GST payable for sale of Cocoa and Cocoa preparations 

Slab rate of GST for preparation of starch, cereals and flour 

GST rate for vegetable preparations, fruit preparations, nut preparations 

GST schedule rate for essences, concentrates of tea, mate, soya sauce etc. 

GST tariff for aerated water, mineral water, non-alcoholic beverages 

Special provisions relating to casual taxable person and non-resident taxable person 

Revocation of cancellation of registration, CGST Act, 2017 

Prohibition of unauthorised collection of tax, CGST Act 

Credit and debit notes, CGST Act, 2017 

UTGST Act 2017, definitions 

Section 5, UTGST Act, 2017 

CGST Act, 2017 Furnishing details of outward supplies 

Levy and Collection of GST under UTGST Act 2017 

GST refund for deemed exporters

Documents required for GST refund for service exporters

Verification of documents for refund of GST to exporters

Refund of GST to Exporter, Documents required to be enclosed

Process of GST refund to Exporter

How to get refund of GST tax paid by an Exporter?

What is GST Tax rate for Exports

GST and Exports, how is taxes reimbursed on Exports?

Adjustment of GST refund amount

 

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 The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on malt ext., food prep of flour etc. un 50% cocoa etc.

What is the GST rate on pasta, prepared or not, couscous, prepared or not?

How much GST on tapioca and substitutes from starch in flakes, etc.?

GST tariff on foods prep by swell cereal, cereal not elsewhere mentioned, grain form

Indian GST charges on bread, pastry cakes etc. comm wafers, empty caps

GST duty on couscous, tapioca, cereal, etc.

GST tax on milk and cereals products



No GST applicable for Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

 Pappad, by whatever name it is known, except when served for consumption [1905] is exempted to pay GST

No GST on sale of Bread (branded or otherwise), except when served for consumption and pizza bread





Comments


Udai Anand: We manufacture multi-grain powder. We like to know the Tax slab. It contains 85% of Cereals & Millets. It contains less than 5% of Cashew, Almond, Cardamom.

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