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GST rate and HSN code for poha and murmura

Quick answer

GST on poha (flattened rice) and murmura (puffed rice) is 5% (HSN 1904) from 22 September 2025 when pre-packaged and labelled, and nil when loose. The same entry covers khoi and murki (rice coated with sugar or gur). Cornflakes and other cereal-flake foods are also heading 1904 but are 5% whether packed or not.

Kirana and grocery staples · HSN 1904 · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for poha and murmura

GST rate by condition
ConditionHSNGSTCGST + SGSTIGSTSchedule entry
Pre-packaged and labelled19045%2.5% + 2.5%5%Notification 9/2025-CT(Rate), Schedule I, S. No. 121
Loose, or not pre-packaged and labelled1904NilNilNilNotification 10/2025-CT(Rate), S. No. 98

In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Puffed rice (muri), flattened or beaten rice (chira), parched rice (khoi), murki”.

What to print on the bill

  • Print HSN 1904 for poha, murmura, chira and khoi.
  • Keep loose poha and branded packs as separate items with 0% and 5%.
  • Ready-to-eat poha mixes or chivda with spices and oil are namkeen (2106 90), not plain poha.
  • HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.

Common mistakes

  • Billing chivda or poha namkeen as plain poha. Namkeen is its own entry at 5% whether or not packed.
  • Charging 5% on murmura sold loose by the kilo.
  • Coding cornflakes as poha because both are under 1904; cornflakes have no loose exemption.

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Questions about GST on poha and murmura

Is murmura (puffed rice) taxable?

Only when pre-packaged and labelled, at 5%. Loose murmura is nil (Notification 10/2025, S. No. 98).

Is sabudana taxed like poha?

Sabudana is heading 1903 and is 5% with no loose exemption in the schedule.

What GST applies to poha chivda?

Chivda made with oil and spices is a ready-to-eat namkeen under 2106 90 at 5%, packed or loose.

GST on biscuits, cakes and ruskHSN 1905 · 5%GST on bread and pizza baseHSN 1905 · nilGST on papadHSN 1905 · nilGST on noodles and pastaHSN 1902 · 5%GST on riceHSN 1006 · 5% or nilGST on atta and maidaHSN 1101 · 5% or nil

Look up another item in the HSN and GST rate finder, or see all GST rates by category.

General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.