Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks’ productsNIL (Not taxable)
1. 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 Murki  2. Pappad, by whatever name it is known, except when served for consumption  3. Bread (branded or otherwise), except when served for consumption and pizza bread 5% Tax bracket
1. Mixes and doughs for the preparation of bread, pastry and other baker’s wares  2. Pizza bread  3. Seviyan (vermicelli)  4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)  5. Rusks, toasted bread and similar toasted products [1905 40 00].
-NIL-18% Tax bracket
1. Preparations for infant use, put up for retail sale  2. Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.  3. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes  4. Waffles and wafers other than coated with chocolate or containing chocolate [1905 32] 5. Pastries and cakes [1905 90 10]28% Tax bracket
1. 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, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares. 2. Waffles and wafers coated with chocolate or containing chocolate [1905 32]