| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule I - 5% |
| Serial | 118 |
| Tariff reference | 1901 |
| Description | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; 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 of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included |
| Effective position | 2025-09-22 |
| Source chain | 09/2025-Central Tax (Rate), effective 22 September 2025 |
Finin2min rate-control status
Current total GST: 5% (CGST component 2.5%; corresponding SGST/UTGST component ordinarily mirrors CGST, while IGST is the combined rate).
Packaging classification note: the same millet-flour preparation (≥70% millets by weight) is NIL-rated when sold LOOSE, and only becomes taxable at 5% once it is pre-packaged and labelled - the packaging/labelling status, not the product composition, is what moves this entry between the two rates. Confirm the actual sale format before applying either rate.
Disclaimer: this entry is educational reference only, not tax advice - the signed notification and current GST portal control the binding rate.
For related guidance and tools, visit the GST Law & Practice Hub.
Effective from: 2025-09-22.
Use the HSN / Goods GST Rate Finder to apply these points to your figures.
Classification warning: An HSN match is only a candidate. The complete goods description, exclusions, Customs Tariff notes, packaging/RSP/end-use conditions and supply date control the conclusion.
For the connected rule or filing step, see Notification 01/2026-Central Tax (Rate).
Entry-level application test
- Confirm the goods identity, composition, function and transaction date.
- Apply Customs Tariff Section and Chapter Notes and the General Rules for Interpretation.
- Match every word of the tariff reference and goods description.
- Check “other than”, residual, packaging, value, end-use and recipient conditions.
- Review Notification 19/2025, Notification 01/2026 and corrigenda where relevant.
- Test exemption, RCM, compensation cess, HSNS cess, customs and State counterpart.
Professional alert
Do not configure or publish a rate from the serial number alone.
Evidence checklist
- Signed notification page and amendment pages
- Product specification and tariff working
- Packaging/RSP and end-use evidence
- ERP effective-date approval
- Invoice, e-invoice, EWB and return mapping
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
For the connected rule or filing step, see Schedule I Serial 1 - GST Goods Rate Entry.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
How was this rate entry checked?
The serial, tariff reference and description are tied to the principal rate schedule and checked against the counterpart Government rate architecture and subsequent amendments. Classification facts and transaction date must still be tested.
When you are ready for the next step, see Schedule I Serial 10 - GST Goods Rate Entry.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in