The noodles hsn code is 1902, the heading for pasta, whether or not cooked or stuffed, seviyan (vermicelli) and couscous, and GST on noodles and pasta is 5% after the reform, down from 12%. Instant noodles are 1902 30.
Breakfast cereals sit nearby: corn flakes and muesli are 1904 at 5%, and rolled oats are worked cereal grains under 1104. This page lists the codes, a distributor's bill and how noodles served in a restaurant are taxed. Bakery and snack items share the food hub.
Noodles and pasta: codes and GST rates
Item / HSN / GST- Instant noodles5%Prepared pasta
- Uncooked pasta (penne, macaroni, spaghetti)5%Egg pasta 1902 11
- Seviyan (vermicelli)5%Specific mention
- Stuffed pasta5%Ravioli and similar
- Couscous5%Prepared
- Rolled oats and oat flakes, packed5%Worked cereal grains
- Corn flakes, muesli5%Prepared cereal foods
- Puffed rice, poha, murmura (loose)Nil5% when packed
- Noodles served in a restaurant5% (no ITC)Restaurant service
Quick facts
HSN heading
1902: pasta, noodles, seviyan, couscousGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12% for pasta and noodlesOats
1104 at 5% when packedDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
2106 for noodles
Noodles hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Instant noodles | 1902 30 | 5% |
| Hakka noodles, uncooked | 1902 19 | 5% |
| Pasta with egg, uncooked | 1902 11 | 5% |
| Other uncooked pasta | 1902 19 | 5% |
| Stuffed pasta | 1902 20 | 5% |
| Seviyan, vermicelli | 1902 | 5% |
| Couscous | 1902 40 | 5% |
| Rolled oats, oat flakes | 1104 12 | 5% packed |
| Corn flakes, muesli, granola | 1904 | 5% |
| Poha, murmura, loose | 1904 | Nil |
| Poha, murmura, packed | 1904 | 5% |
1902 hsn code gst rate since 22 September
The 5% list names seviyan (vermicelli) and pasta, whether or not cooked or stuffed or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli and cannelloni, and couscous, at 5%. Before the reform these were 12%. A 70 g pack of instant noodles now carries less tax, and so do family packs and bulk pasta for restaurants. Hostels and canteens buying noodles in cartons benefit from the same cut.
Noodles gst rate and makers
Noodle and pasta makers buy flour (nil when loose, 5% when packed), edible oil (5%) and packaging film (18%), and sell at 5%. Packaging and machinery at 18% can leave a credit balance; a refund claim for inverted rates may be possible on conditions. Contract manufacturers making noodles for a brand on its materials supply job work on food at 5%.
Vermicelli hsn code
Seviyan or vermicelli, whether wheat or rice based, is 1902 at 5%. Roasted vermicelli for kheer and upma is the same. Rice noodles and rice vermicelli are pasta made from rice flour, still 1902. Vermicelli sold loose by weight in local shops carries the same 5%, since the pasta entry has no loose or packed split.
Oats hsn code and 1904 hsn code
Rolled oats and oat flakes are cereal grains otherwise worked under 1104 12, at 5% when pre-packaged and labelled. Breakfast cereals made by puffing or roasting grain, such as corn flakes and granola, are 1904 at 5%. Poha and murmura share 1904, tax free loose and 5% packed.
Distributor's invoice
Noodle and pasta distributor's bill to a grocer: Instant noodles 70 g, HSN 1902 30, 48 dozen, Rs 17,280. Pasta 500 g, HSN 1902 19, 100 packs, Rs 9,000. Taxable value Rs 26,280. CGST 2.5% Rs 657. SGST 2.5% Rs 657. Total Rs 27,594.
Noodles in restaurants and food stalls
Noodles cooked and served in a restaurant, dhaba or food stall are restaurant service at 5% without credit. Ready to eat noodle cups sold in shops are goods at 5%. Biscuits and snacks are on the biscuit and namkeen pages.
Pasta makers and distributors should treat this as background. The degree of processing and packing decide the line, so check the GST portal and ask a GST practitioner or chartered accountant about new ready to cook products.
Frequently asked questions
What is the noodles hsn code?
Noodles are pasta under 1902, with instant noodles at 1902 30.
What GST rate applies to noodles?
5% since the reform, down from 12%.
What is the vermicelli hsn code?
Seviyan or vermicelli is 1902, at 5%.
What is the oats hsn code?
Rolled oats are 1104 12, at 5% when packed.
What is the 1904 hsn code?
1904 covers prepared cereal foods such as corn flakes and muesli, at 5%.