Chapter 10 GST Rates and HSN Code for Edible Grains, Rice, Wheat, Barley, Jawar, Bazra & Maize

 

HSN Code

Item Description

GST Rate

1001

Wheat and meslin – durum wheat :

5%

1001

Wheat and meslin – durum wheat :

0%

100110

Durum wheat

5%

10011010

Wheat and meslin durum wheat : of seed quality

5%

10011090

Wheat and meslin durum wheat : other

5%

100111

Durum wheat

5%

10011100

Seed

5%

100119

Other

5%

10011900

Other

5%

100190

Other

5%

10019010

Wheat and meslin other : wheat of seed quality

5%

10019020

Wheat and meslin other : other wheat

5%

10019031

Wheat and meslin other : meslin : of seed quality

5%

10019039

Wheat and meslin other : meslin : other

5%

100191

Other

5%

10019100

 Seed

5%

100199

Other

5%

10019910

Wheat

5%

10019920

Meslin

5%

1002

Rye

5%

1002

Rye

0%

100200

Rye

5%

10020010

Rye : of seed quality

5%

10020090

Rye : other

5%

100210

Rye seed

5%

10021000

Seed

5%

100290

Other

5%

10029000

Other

5%

1003

Barley

5%

1003

Barley

0%

100300

Barley

5%

10030010

Barley : of seed quality

5%

10030090

Barley : other

5%

100310

Seed

5%

10031000

Seed

5%

100390

Other

5%

10039000

Other

5%

1004

Oats

5%

1004

Oats

0%

100400

Oats

5%

10040010

Oats : of seed quality

5%

10040090

Oats : other

5%

100410

Oats seed

5%

10041000

Seed

5%

100490

Other

5%

10049000

Other

5%

1005

Maize (corn)

5%

1005

Maize (corn)

0%

10051000

Maize (corn) seed

5%

100590

Other

5%

10059000

Maize (corn)other

5%

10059011

Yellow

5%

10059019

Other

5%

10059020

Flint corn (zeamays var. Indurata)

5%

10059030

Popcorn (zea mays ver,everta)

5%

10059090

Other

5%

1006

Rice

5%

1006

Rice

0%

100610

Rice in the husk (paddy or rough)

5%

10061010

Rice rice in the husk (paddy or rough) : of seed quality

5%

10061090

Rice rice in the husk (paddy or rough) : other

5%

10062000

Rice husked (brown) rice

5%

100630

Semi-milled or wholly-milled rice, whether or not polished or glazed

5%

10063010

Rice semi-milled or wholly-milled rice, whether or not polished or glazed : rice, parboiled

5%

10063020

Rice semi-milled or wholly-milled rice, whether or not polished or glazed : basmati rice

5%

10063090

Rice semi-milled or wholly-milled rice, whether or not polished or glazed : other

5%

10064000

Rice broken rice

5%

1007

Grain sorghum

5%

1007

Grain sorghum

0%

100700

Grain sorghum

5%

10070010

Grain sorghum grain sorghum : of seed quality

5%

10070090

Grain sorghum grain sorghum : other

5%

100710

Seed

5%

10071000

Seed

5%

100790

Other

5%

10079000

Other

5%

1008

Buckwheat, millet and canary seed; other cereals

5%

1008

Buckwheat, millet and canary seed; other cereals

0%

100810

Buckwheat

5%

10081010

Buckwheat, millet and canary seed; other cereals buckwheat : of seed quality

5%

10081090

Buckwheat, millet and canary seed; other cereals buckwheat : other

5%

100820

Millet

5%

10082011

Buckwheat, millet and canary seed; other cereals millet : jawar : of seed quality

5%

10082019

Buckwheat, millet and canary seed; other cereals millet : jawar : other

5%

10082021

Buckwheat, millet and canary seed; other cereals millet : bajra : of seed quality

5%

10082029

Buckwheat, millet and canary seed; other cereals millet : bajra : other

5%

10082031

Buckwheat, millet and canary seed; other cereals millet : ragi (finger millet) : of seed quality

5%

10082039

Buckwheat, millet and canary seed; other cereals millet : ragi (finger millet) : other

5%

100821

Millet seed

5%

10082110

Jawar

5%

10082120

Bajra

5%

10082130

Ragi

5%

100829

Other

5%

10082910

Jawar

5%

10082920

Bajra

5%

10082930

Ragi

5%

100830

Canary seed

5%

10083010

Buckwheat, millet and canary seed; other cereals canary seed : of seed quality

5%

10083090

Buckwheat, millet and canary seed; other cereals canary seed : other

5%

100840

Fonio

5%

10084000

Fonio

5%

100850

Quinoa

5%

10085000

Quinoa (chenopodium quinoa)

5%

100860

Triticale

5%

10086000

Triticale

5%

100890

Other cereals

5%

10089010

Buckwheat, millet and canary seed; other cereals other cereals : of seed quality

5%

10089090

Buckwheat, millet and canary seed; other cereals other cereals : other

5%

1009

Other

5%

10091090

Other

5%

 

 The above information given is subjected to changes due to frequent update by the government and modification and thus we would not like to be responsible for the discrepancy of the same.

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