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 Milling Industry Products are mentioned in chapter 11.
The table given below comprises of the GST rates and HSN codes for Milling Industry Products.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
Related Export / Import HSN Code |
|
1101 |
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. |
NIL |
28/06/2017 |
11010000 |
|
|
1101 |
Wheat or meslin flour put up in unit container and bearing a registered brand name. |
5 |
28/06/2017 |
11010000 |
|
|
1102 |
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
11022000, 11029010, 11029090 |
|
|
1102 |
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
11022000, 11029010, 11029090 |
|
|
1103 |
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
11031110, 11031120, 11031300, 11031900, 11032000 |
|
|
1103 |
Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
11031110, 11031120, 11031300, 11031900, 11032000 |
|
|
1104 |
Cereal grains hulled |
NIL |
28/06/2017 |
11041200, 11041900, 11042200, 11042300, 11042900, 11043000 |
|
|
1104 |
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] |
5 |
28/06/2017 |
11041200, 11041900, 11042200, 11042300, 11042900, 11043000 |
|
|
1105 |
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017 ] |
NIL |
28/06/2017 |
11051000, 11052000 |
|
|
1105 |
Meal, powder,flour, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
11051000, 11052000 |
|
|
1106 |
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] |
NIL |
28/06/2017 |
11061000, 11062010, 11062020, 11062090, 11063010, 11063020, 11063030, 11063090 |
|
|
1106 |
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
11061000, 11062010, 11062020, 11062090, 11063010, 11063020, 11063030, 11063090 |
|
|
1107 |
Malt, whether or not roasted |
18 |
28/06/2017 |
11071000, 11072000 |
|
|
1108 |
Starches; inulin |
12 |
28/06/2017 |
11081100, 11081200, 11081300, 11081400, 11081910, 11081990, 11082000 |
|
|
11090000 |
Wheat gluten, whether or not dried |
5 |
28/06/2017 |
||
|
11061090 |
Guar gum refined split |
5 |
28/06/2017 |
||
|
11061010 |
Guar meal |
NIL |
14/11/2017 |
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
Nil rate of GST is applicable for wheat or meslin flour [other than those put up in unit container and bearing a registered brand name] and 5% rate of GST for Wheat or meslin flour put up in unit container and bearing a registered brand name.
For Wheat gluten, whether or not dried 5% rate of GST is applicable as per the 31st GST council meeting which was held on 22nd December 2018.
It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.
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