GST Rate and HSN Code for Rice, Wheat and Other Cereals: A Complete Guide

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India is known for its rich agricultural heritage, producing a wide variety of cereals, including rice, wheat, barley, and more, with the introduction of the Goods and Services Tax (GST) in July 2017. To navigate this complex landscape, farmers, traders, and consumers must comprehend the Harmonized System of Nomenclature (HSN) code and the corresponding GST rates for rice, wheat, barley and other cereals. Let’s delve into the GST rates and HSN codes for rice, wheat, barley, and other grains. 

The Significance of HSN Codes

The Harmonized System of Nomenclature (HSN) is a numerical classification system used to categorise goods for taxation and trade purposes. It’s employed to streamline the taxation process, ensuring uniformity and accuracy in tax assessment. HSN codes consist of digits and denote specific product categories, helping businesses determine the appropriate GST rates and facilitating precise reporting for compliance.

 HSN Codes for Rice, Wheat, Barley and other Cereals

 The HSN codes for some common cereals in India:

1. Rice:

  • HSN Code: 1006
  • Product Description: Rice Rice In The Husk (Paddy Or Rough), Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed, Rice Broken Rice.

2. Wheat:

  • HSN Code: 1001
  • Product Description: Wheat and meslin (a mixture of wheat and rye).

3. Barley:

  • HSN Code: 1003
  • Product Description: Barley.

4. Other Cereals (e.g., maize, oats, millets, etc.):

  •   HSN Code: 1004
  •   Product Description: Oats, maize (corn), and other cereals.

GST Rates for Rice, Wheat, Barley and Other Cereals in India

 GST Rates for Cereals

The GST rate applicable to cereals depends on factors such as the type of cereal, its processing, and its packaging. 

Here are the GST rates for rice, wheat, barley, and other cereals:

1. Rice:

  • Unbranded rice (i.e., not packaged and not sold under a brand name) is generally exempt from GST. It falls under the 0% tax slab.
  •   However, branded rice, which is packaged and sold under a specific brand name, is subject to GST. The applicable rate is 5%.

2. Wheat:

  • Branded or unbranded, Wheat is exempt from GST and falls under the 0% tax slab.

3. Barley:

  • Barley is treated similarly to rice. It is exempt from GST and falls under the 5% tax slab.

4. Other Cereals (e.g., maize, oats, millets, Popcorn, etc.):

  • Like barley and rice, most other cereals are exempt from GST and fall under the 5% tax slab.

The GST rates mentioned above are subject to change based on government policies and notifications. Therefore, it’s advisable to be updated on the latest GST rates before making any transactions involving cereals.

Also Read: What Is The Work Contract HSN Code Under GST

 Special Cases and Exemptions

While the GST rates mentioned earlier apply to the majority of cases, there are some exceptions and special provisions to be aware of:

1. Zero-rated Supplies for Export:

 If cereals are exported from India, they are considered zero-rated supplies, which implies GST is not levied on the export of these goods. Exporters can claim a refund of the input GST paid on inputs and input services.

2. GST on Processed Cereals: 

GST rates for processed cereals, such as packaged wheat flour or rice products, may differ from the rates mentioned above. These processed products may attract a higher GST rate, typically in the range of 5% to 18%, depending on factors like packaging and branding. 

3. Composite Scheme for Small Traders:

 Small traders with an annual turnover below a specified threshold have the option to opt for the Composition Scheme. Under this scheme, they pay GST at a reduced rate (usually 1%) on their turnover and are relieved from the hassles of detailed GST compliance. 

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
1001 WHEAT AND MESLIN – DURUM WHEAT : 5% 01/07/2017
1001 WHEAT AND MESLIN – DURUM WHEAT : 0% 01/07/2017
100110 DURUM WHEAT 5% 01/07/2017
10011010 WHEAT AND MESLIN DURUM WHEAT : OF SEED QUALITY 5% 01/07/2017
10011090 WHEAT AND MESLIN DURUM WHEAT : OTHER 5% 01/07/2017
100111 DURUM WHEAT 5% 01/07/2017
10011100 SEED 5% 01/07/2017
100119 OTHER 5% 01/07/2017
10011900 OTHER 5% 01/07/2017
100190 OTHER 5% 01/07/2017
10019010 WHEAT AND MESLIN OTHER : WHEAT OF SEED QUALITY 5% 01/07/2017
10019020 WHEAT AND MESLIN OTHER : OTHER WHEAT 5% 01/07/2017
10019031 WHEAT AND MESLIN OTHER : MESLIN : OF SEED QUALITY 5% 01/07/2017
10019039 WHEAT AND MESLIN OTHER : MESLIN : OTHER 5% 01/07/2017
100191 OTHER 5% 01/07/2017
10019100 SEED 5% 01/07/2017
100199 OTHER 5% 01/07/2017
10019910 WHEAT 5% 01/07/2017
10019920 MESLIN 5% 01/07/2017
1002 RYE 5% 01/07/2017
1002 RYE 0% 01/07/2017
100200 RYE 5% 01/07/2017
10020010 RYE RYE : OF SEED QUALITY 5% 01/07/2017
10020090 RYE RYE : OTHER 5% 01/07/2017
100210 RYE SEED 5% 01/07/2017
10021000 SEED 5% 01/07/2017
100290 OTHER 5% 01/07/2017
10029000 OTHER 5% 01/07/2017
1003 BARLEY 5% 01/07/2017
1003 BARLEY 0% 01/07/2017
100300 BARLEY 5% 01/07/2017
10030010 BARLEY BARLEY : OF SEED QUALITY 5% 01/07/2017
10030090 BARLEY BARLEY : OTHER 5% 01/07/2017
100310 SEED 5% 01/07/2017
10031000 SEED 5% 01/07/2017
100390 OTHER 5% 01/07/2017
10039000 OTHER 5% 01/07/2017
1004 OATS 5% 01/07/2017
1004 OATS 0% 01/07/2017
100400 OATS 5% 01/07/2017
10040010 OATS OATS : OF SEED QUALITY 5% 01/07/2017
10040090 OATS OATS : OTHER 5% 01/07/2017
100410 OATS SEED 5% 01/07/2017
10041000 SEED 5% 01/07/2017
100490 OTHER 5% 01/07/2017
10049000 OTHER 5% 01/07/2017
1005 MAIZE (CORN) 5% 01/07/2017
1005 MAIZE (CORN) 0% 01/07/2017
10051000 MAIZE (CORN) SEED 5% 01/07/2017
100590 OTHER 5% 01/07/2017
10059000 MAIZE (CORN)OTHER 5% 01/07/2017
10059011 YELLOW 5% 01/07/2017
10059019 OTHER 5% 01/07/2017
10059020 FLINT CORN (ZEAMAYS VAR. INDURATA) 5% 01/07/2017
10059030 POPCORN (ZEA MAYS VER,EVERTA) 5% 01/07/2017
10059090 OTHER 5% 01/07/2017
1006 RICE 5% 01/07/2017
1006 RICE 0% 01/07/2017
100610 RICE IN THE HUSK (PADDY OR ROUGH) 5% 01/07/2017
10061010 RICE RICE IN THE HUSK (PADDY OR ROUGH) : OF SEED QUALITY 5% 01/07/2017
10061090 RICE RICE IN THE HUSK (PADDY OR ROUGH) : OTHER 5% 01/07/2017
10062000 RICE HUSKED (BROWN) RICE 5% 01/07/2017
100630 SEMI-MILLED OR WHOLLY-MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED 5% 01/07/2017
10063010 RICE SEM-MILLED OR WHOLLY-MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED : RICE, PARBOILED 5% 01/07/2017
10063020 RICE SEMI-MILLED OR WHOLLY-MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED : BASMATI RICE 5% 01/07/2017
10063090 RICE SEMI-MILLED OR WHOLLY-MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED : OTHER 5% 01/07/2017
10064000 RICE BROKEN RICE 5% 01/07/2017
1007 GRAIN SORGHUM 5% 01/07/2017
1007 GRAIN SORGHUM 0% 01/07/2017
100700 GRAIN SORGHUM 5% 01/07/2017
10070010 GRAIN SORGHUM GRAIN SORGHUM : OF SEED QUALITY 5% 01/07/2017
10070090 GRAIN SORGHUM GRAIN SORGHUM : OTHER 5% 01/07/2017
100710 SEED 5% 01/07/2017
10071000 SEED 5% 01/07/2017
100790 OTHER 5% 01/07/2017
10079000 OTHER 5% 01/07/2017
1008 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS 5% 01/07/2017
1008 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS 0% 01/07/2017
100810 BUCKWHEAT 5% 01/07/2017
10081010 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS BUCKWHEAT : OF SEED QUALITY 5% 01/07/2017
10081090 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS BUCKWHEAT : OTHER 5% 01/07/2017
100820 MILLET 5% 01/07/2017
10082011 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : JAWAR : OF SEED QUALITY 5% 01/07/2017
10082019 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : JAWAR : OTHER 5% 01/07/2017
10082021 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : BAJRA : OF SEED QUALITY 5% 01/07/2017
10082029 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : BAJRA : OTHER 5% 01/07/2017
10082031 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : RAGI (FINGER MILLET) : OF SEED QUALITY 5% 01/07/2017
10082039 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : RAGI (FINGER MILLET) : OTHER 5% 01/07/2017
100821 MILLET SEED 5% 01/07/2017
10082110 JAWAR 5% 01/07/2017
10082120 BAJRA 5% 01/07/2017
10082130 RAGI 5% 01/07/2017
100829 OTHER 5% 01/07/2017
10082910 JAWAR 5% 01/07/2017
10082920 BAJRA 5% 01/07/2017
10082930 RAGI 5% 01/07/2017
100830 CANARY SEED 5% 01/07/2017
10083010 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS CANARY SEED : OF SEED QUALITY 5% 01/07/2017
10083090 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS CANARY SEED : OTHER 5% 01/07/2017
100840 FONIO 5% 01/07/2017
10084000 FONIO 5% 01/07/2017
100850 QUINOA 5% 01/07/2017
10085000 QUINOA (CHENOPODIUM QUINOA) 5% 01/07/2017
100860 TRITICALE 5% 01/07/2017
10086000 TRITICALE 5% 01/07/2017
100890 OTHER CEREALS 5% 01/07/2017
10089010 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS OTHER CEREALS : OF SEED QUALITY 5% 01/07/2017
10089090 BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS OTHER CEREALS : OTHER 5% 01/07/2017
1009 OTHER 5% 01/07/2017
10091090 OTHER 5% 01/07/2017

 The Bottom Line 

Understanding the HSN codes and GST rates for cereals in India is essential for businesses and consumers in the agricultural sector. While rice, wheat, and barley are typically exempt from GST, other factors such as branding, processing, and packaging can influence the applicable tax rate. Additionally, for exports, cereals are considered zero-rated supplies, making them more competitive in international markets.

It’s essential to stay updated with the latest GST rates and regulations as they may change over time due to government policies and economic conditions. This knowledge will help farmers, traders, and consumers make informed decisions and ensure compliance with the tax laws of the country.

Businesses must be aware of the HSN codes applicable to their products, as these codes determine the associated tax rates and other regulatory requirements.

Frequently Asked Questions:

  • What is the GST rate on grains? 

Cereals Taxed at 5% GST Rate

GST on food grains is 5% if supplied by being put into a container and then segregated into different units.

  • What is barley in the food industry?

These products are used in soups, breakfast cereals, and stews, as tea or coffee substitutes after roasting, and as rice extenders. They can also be milled into flour and used in baby foods, porridge, and baked goods when blended with wheat flour.

  • What is the GST rate of soybeans?

The Goods and Services Tax (GST) is a tax levied on the supply of goods and services in India. The GST rate on soybeans is 5%. This rate applies to all soya beans, including raw, cooked, or processed soya beans.

  • What is HSN of Sago?

HS Codes 11081910: HS Classifications of Sago.

author avatar
Moulik Jain
I am a seasoned marketer specializing in Tax, Finance, and MSMEs. I bring a wealth of hands-on experience to demystify complex subjects, providing insightful guidance for entrepreneurs and finance enthusiasts alike.

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