Cereal Grains - GST Rates & HSN Code 1104

India is one of the largest producers and consumers of cereal grains in the world. Cereal grains are used in a variety of applications, ranging from food to animal feed and biofuels. In this article, we will discuss the GST rates and HSN code for cereal grains.

What are Cereal Grains?

Cereal grains are the edible seeds of grasses that belong to the Poaceae family. Some common cereal grains include rice, wheat, maize, oats, barley, sorghum, and millets. Cereal grains are an important source of carbohydrates, proteins, vitamins, and minerals.

GST Rates for Cereal Grains

The GST rates for cereal grains depend on the specific grain and its use. The following table provides an overview of the applicable GST rates for cereal grains:

Cereal Grain >Use >HSN Code >GST Rate

Rice Unmilled 1006 Nil

Rice Milled 1006 5%

Wheat Unmilled 1001 Nil

Wheat Milled 1101 5%

Maize Unmilled 1005 Nil

Maize Milled 1102 5%

Oats Unmilled 1104 5%

Barley Unmilled 1003 Nil

Barley Milled 1103 5%

Sorghum Unmilled 1007 Nil

Sorghum Milled 1107 5%

Millets Unmilled 1008 Nil

Millets Milled 1108 5%

HSN Code for Cereal Grains

The Harmonized System of Nomenclature (HSN) code for cereal grains depends on the specific grain and its use. The following table provides an overview of the HSN code for cereal grains:

Cereal Grain >Use >HSN Code

Rice Unmilled 1006

Rice Milled 1006

Wheat Unmilled 1001

Wheat Milled 1101

Maize Unmilled 1005

Maize Milled 1102

Oats Unmilled 1104

Barley Unmilled 1003

Barley Milled 1103

Sorghum Unmilled 1007

Sorghum Milled 1107

Millets Unmilled 1008

Millets Milled 1108

Conclusion

Cereal grains are an important agricultural commodity in India. The GST rates and HSN codes for cereal grains vary depending on the specific grain and its use. Understanding these rates and codes is important for businesses involved in the production, processing, and sale of cereal grains.