February 25, 2023
Prudhvi Raj

Malt Extract - GST Rates  HSN Code 1901

Malt extract is a popular ingredient used in the food and beverage industry as a sweetener, flavoring agent, and nutrient supplement. It is made from malted barley, which is germinated and then dried to produce malted grains. The grains are then ground into a powder or syrup, which can be used in a variety of applications.

GST Rates for Malt Extract

Under the Goods and Services Tax (GST) regime in India, malt extract is classified under HSN code 1901. The GST rate for malt extract is 18%.

This means that any business that sells or purchases malt extract will need to pay 18% GST. This rate applies to all forms of malt extract, including powder, syrup, and liquid.

HSN Code for Malt Extract

As mentioned earlier, malt extract is classified under HSN code 1901. This code is used to identify products for taxation and regulatory purposes.

The HSN code for malt extract is further divided into sub-headings based on the type of product. For example, malt extract in powder form is classified under sub-heading 1901 10 00, while malt extract in liquid form is classified under sub-heading 1901 90 90.

Benefits of Using Malt Extract

Malt extract has a number of benefits when used in food and beverage products. Here are some of the key benefits:

1. Sweetener: Malt extract can be used as a natural sweetener in place of sugar or artificial sweeteners. It has a rich, caramel-like flavor that can enhance the taste of many products.

2. Flavoring Agent: Malt extract can also be used as a flavoring agent in products such as bread, beer, and cereal. It adds a distinctive, nutty flavor that can make these products more appealing to consumers.

3. Nutrient Supplement: Malt extract is a good source of nutrients such as carbohydrates, proteins, and vitamins. It can be added to products such as energy bars and sports drinks to provide a nutritional boost to consumers.


Malt extract is a versatile and useful ingredient that is widely used in the food and beverage industry. It is classified under HSN code 1901 and has a GST rate of 18%. Whether you are a small business owner or a startup founder, it is important to understand the GST rates and HSN codes for products like malt extract to ensure compliance with the law.


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