Chapter 10: GST Rates and HSN codes for Edible Grains

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.

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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

Is there GST on wheat?

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%.

Is GST applicable for rice?

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.

Who needs an HSN code?

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.

Got Questions? Ask Away!

  1. 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!

  2. 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!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. 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!

  5. Hey @Prasana_Srinivasan, this tool can help

Continue the conversation on TaxQ&A

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