GST Rate for HSN 1901
Rate Varies by Sub-heading
This HSN heading contains multiple items with different GST rates. Please select a specific code in the table below for the exact rate.
View sub-codesSpecific items under 1901
| HSN Code | Description | GST Rate |
|---|---|---|
| 190110 | PREPARATIONS SUITABLE FOR INFANTS OR YOUNG CHILDREN, PUT UP FOR RETAIL SALE: | 18% |
| 190120 | MIXES AND DOUGHS FOR THE PREPARATION OF BAKERS’ WARES OF HEADING 1904 | 18% |
| 190190 | OTHER : | 18% |
| 19011010 | MALTED MILK (INCLUDING POWDER) | 18% |
| 19011090 | OTHER | 18% |
| 19012000 | MIXES AND DOUGHS FOR THE PREPARATION OF BAKERS’ WARES OF HEADING 1904 | 5% |
| 19019010 | MALT EXTRACT | 18% |
| 19019090 | OTHER | 18% |
Calculation needs a specific sub-code
This heading includes multiple GST rates. Select a specific 8-digit HSN code above to use the calculator and see invoice examples.
View 8-digit codesInvoice example needs an exact HSN
Because the GST rate varies within this heading, choose a specific 8-digit HSN from the table above to generate invoice-ready numbers.
View 8-digit codesCompliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 19 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 1901
What is the GST rate for HSN 1901?▾
GST rate for HSN 1901 is Varies (5%–18%). Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
This HSN heading contains multiple items with different GST rates. Select a specific 6/8-digit HSN from the table below before using an invoice percentage.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 1901
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 19.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.