Poha HSN Code
GST rates and HSN code for Poha.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Preparations of cereals, flour, starch or milk; pastrycooks products | 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 O | 19049000 | 18% | – | 01/07/2017 | – |
| Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Other : Other | 19059090 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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 O | 19041090 | 5% | – | 01/07/2017 | – | |
| 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 O | 19042000 | 5% | – | 01/07/2017 | – | |
| Miscellaneous edible preparations | Food Preparations Not Elsewhere Specified Or Included – Other : Other : Other | 21069099 | 18% | – | 15/11/2017 22/09/2017 1/07/2017 | – |
Understand the HSN Code for Poha
Understanding the Harmonized System Nomenclature (HSN) code is essential for businesses dealing with poha (flattened rice) under India’s Goods and Services Tax (GST) system. This six-digit code standardizes the classification of goods for taxation purposes. Let’s explore the HSN codes and GST rates relevant to poha based on the provided information.
Identify the GST Rate for Poha
Based on the provided data, we find a few entries under Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks products that are relevant to poha:
- 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 O with HSN code 19041090 has a GST rate of 5%. This category specifically mentions “flakes or other worked grains” and is likely to include poha.
- 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 O with HSN code 19042000 also has a GST rate of 5%. This further supports the likelihood of poha being taxed at this rate.
- Another entry under the same description with HSN code 19049000 has a GST rate of 18%. This suggests that the specific processing or presentation of the cereal product might determine the applicable rate.
Considering that poha is essentially flattened rice (a worked grain) and often consumed with minimal processing after purchase, it is most likely classified under HSN code 19041090 or 19042000 with a 5% GST rate, effective from July 1, 2017. No CESS is mentioned for these categories.
Note Other Mentioned Cereal Preparations
The data also includes other cereal-based preparations with varying GST rates:
- Bread, Pastry, Cakes, Biscuits And Other Bakers Wares…Other : Other (HSN 19059090) has an 18% GST rate.
- Food Preparations Not Elsewhere Specified Or Included – Other : Other : Other (HSN 21069099) also has an 18% GST rate.
These entries highlight that while basic processed cereals like poha likely fall under the 5% bracket, more processed or baked cereal products attract a higher GST rate.
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