Vermicelli HSN Code

Understanding the HSN Code for Vermicelli

Vermicelli, a popular staple in many Indian households for dishes like kheer, upma, and pulao, holds a specific classification under the Harmonized System of Nomenclature (HSN) code for GST purposes. For businesses dealing with vermicelli, knowing this code is crucial for accurate tax compliance. This blog post simplifies the HSN classification for vermicelli and its associated GST rates.

Vermicelli Under HSN Chapter 19

Vermicelli is a type of pasta, essentially made from semolina or flour. Therefore, it falls squarely under Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks products. This chapter includes various food preparations derived from cereals.

The provided data clearly indicates the relevant HSN for Vermicelli:

• HSN 1902: This broad heading covers “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.” Vermicelli is explicitly mentioned as a type of pasta under this heading.

More specifically, the data provides a direct entry for Vermicelli:

• 1902: The entry directly states “Seviyan (Vermicelli)” under this broad HSN. It indicates a 5% GST rate, effective from July 1, 2017.

While other sub-codes under 1902, like 19023010 (“Other Pasta : Dried”), show a 12% GST rate effective from November 15, 2017 (initially 12% from July 1, 2017), the specific mention of “Seviyan (Vermicelli)” under the broader 1902 with a 5% rate suggests a distinct classification for this particular product, especially in its common form. It implies that unadorned vermicelli (seviyan) benefits from a lower tax slab compared to other, possibly more processed or ready-to-eat, forms of dried pasta.

Therefore, for plain vermicelli (seviyan), the 5% rate applies. For other forms of pasta, including perhaps more elaborate or pre-cooked dried pasta preparations, the 12% rate under sub-heading 19023010 would be applicable.

GST Rate for Vermicelli

The GST rate applicable to plain vermicelli (Seviyan) is 5%. This lower rate, effective from July 1, 2017, positions vermicelli as an essential food item. However, it’s important to note that other forms of dried pasta may attract a 12% GST.