HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Edible Grains are mentioned in chapter 14.
The table given below comprises of the GST rates and HSN codes for Edible Grains
|
HSN Code |
Description |
Rate (%) |
E ffective From |
CESS (%) |
Related Export / Import HSN Code |
|
1001 |
Wheat and meslin [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10011100, 10011900, 10019100, 10019910, 10019920 |
|
|
1001 |
Wheat and meslin put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10011100, 10011900, 10019100, 10019910, 10019920 |
|
|
1002 |
Rye [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10021000, 10029000 |
|
|
1002 |
Rye put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10021000, 10029000 |
|
|
1003 |
Barley [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10031000, 10039000 |
|
|
1003 |
Barley put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10031000, 10039000 |
|
|
1004 |
Oats [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10041000, 10049000 |
|
|
1004 |
Oats put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10041000, 10049000 |
|
|
1005 |
Maize (corn) [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10051000, 10059000 |
|
|
1005 |
Maize (corn) put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10051000, 10059000 |
|
|
1006 |
Rice [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10061010, 10061090, 10062000, 10063010, 10063020, 10063090, 10064000 |
|
|
1006 |
Rice put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10061010, 10061090, 10062000, 10063010, 10063020, 10063090, 10064000 |
|
|
1007 |
Grain sorghum [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10071000, 10079000 |
|
|
1007 |
Grain sorghum put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10071000, 10079000 |
|
|
1008 |
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
10081010, 10081090, 10082110, 10082120, 10082130, 10082910, 10082920, 10082930, 10083010, 10084000, 10085000, 10086000, 10089010, 10089090 |
|
|
1008 |
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
10081010, 10081090, 10082110, 10082120, 10082130, 10082910, 10082920, 10082930, 10083010, 10084000, 10085000, 10086000, 10089010, 10089090 |
|
|
10 |
All goods i.e. cereals, put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
GST Rates and HSN Codes of Wheat, Cereals, Flour, Malts. The GST rates on Milling Industry Products i.e. wheat cereal, flour, malt, starches, wheat gluten are from 0 to 18%.
At present, about 50% of the states in India does not charge VAT on wheat and rice. However, after implementation of GST, a standard rate of GST tax is being expected to be imposed. Exemption to pay GST for cereals under different categories are also published soon. Since Maize, Rice, Oats etc.
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help