Preparations of cereals, flour, starch or milk; pastry cooks’ products

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
1904 Parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as M urki, Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira Nil Nil Nil Nil
1905 Pappad, by whatever name it is known, except when served for consumption Nil Nil Nil Nil
1905 Bread (branded or otherwise), except when served for consumption and pizza bread Nil Nil Nil Nil
1901 20 00 Mixes and doughs for preparation of bread, pastry and other baker’s ware 2.5% 2.5% 5% Nil
1902 Seviyan (vermicelli) 2.5% 2.5% 5% Nil
1903 Tapioca and substitutes there for prepared for starch, in the form of flakes, grains, pearls, siftings or in similar forms. 2.5% 2.5% 5% Nil
1905 Pizza bread 2.5% 2.5% 5% Nil
1905 40 00 Rusks, toasted bread and similar toasted products 9% 9% 18% Nil
1901 Preparations suitable for infants or young children, put up for retail sale 9% 9% 18% Nil
1902 Spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared. 6% 6% 12% Nil
1904 [other than 1904 10 20] [other than 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 M urki] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes 9% 9% 18% Nil
1905 [other than 32 11, 1905 90 40] [other than pizza bread, waffles and wafers coated with chocolate or containing chocolate, papad, bread] All goods i.e. waffles and wafers other than coated with chocolate or containing chocolate; biscuits; pastries and cakes 9% 9% 18% Nil
1901 90 [other than 1901 10, 1901 20 00] [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] 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, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included 9% 9% 18% Nil
1905 32 Waffles and wafers coated with chocolate or containing chocolate 9% 9% 18% Nil