Pasta HSN Code

Understanding Pasta HSN Codes and GST

Pasta, a beloved staple across the globe, comes in an incredible array of shapes, sizes, and preparations. For manufacturers, distributors, and retailers in India, accurately classifying pasta products under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) rate is crucial for seamless business operations. This guide will clarify the HSN codes and GST rates for various types of pasta.

The Pasta HSN Code

All types of pasta, regardless of whether they are cooked, stuffed, or otherwise prepared, fall under Chapter 19 of the HSN, specifically within the heading “Preparations of cereals, flour, starch or milk; pastrycooks products.” The primary HSN code for pasta is 1902.

Within HSN 1902, the classification further refines based on the pasta’s preparation and form:

• Uncooked Pasta, Not Stuffed or Otherwise Prepared:
  • 19021100: This code covers uncooked pasta that does not contain eggs.
  • 19021900: This code covers other uncooked pasta not containing eggs, or all uncooked pasta not stuffed or otherwise prepared (if 19021100 is for egg-free specifically).
  • These types of pasta are subject to a 12% GST rate.
• Stuffed Pasta, Whether or Not Cooked or Otherwise Prepared:
  • 19022010: This specifically denotes stuffed pasta, whether cooked or otherwise prepared.
  • 19022090: This code covers other stuffed pasta not cooked or otherwise prepared.
  • All stuffed pasta falls under a 12% GST rate.
• Other Pasta (Cooked or Prepared in Other Ways):
  • 19023010: This covers “Dried” pasta, which has undergone a drying process.
  • 19023090: This code refers to “Other” pasta, which would include fresh, cooked, or otherwise prepared pasta not specifically covered elsewhere.
  • These pasta types also have a 12% GST rate.
• Couscous, Whether or Not Prepared:
  • 19024010: Specifically for “Unprepared” couscous.
  • 19024090: Covers “Other” prepared couscous.
  • Both unprepared and prepared couscous are subject to a 12% GST rate.

The overarching theme is that various forms of pasta, including spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, and cannelloni, are covered under HSN 1902.

Understanding the GST Rate for Pasta

Consistently across all classifications of pasta mentioned in the data, the GST rate is 12%. This rate has been effective since November 15, 2017, with its original implementation on July 1, 2017. There is no CESS mentioned for any of these pasta HSN codes.