Chapter 10 - Cereals

Notes
  1. The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
  2. The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked. milled. polished, glazed, parboiled or broken remains classified in heading 1006.
Heading 1005 does not cover sweet corn (Chapter 7).
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
10All goods i.e. cereals, put up in unit container and bearing a registered brand name5%I45
1001Wheat and meslin put up in unit container and bearing a registered brand name5%I46
1002Rye put up in unit container and bearing a registered brand name5%I47
1003 Barley put up in unit container and bearing a registered brand name5%I48
1004Oats put up in unit container and bearing a registered brand name5%I49
1005Maize (corn) put up in unit container and bearing a registered brand name5%I50
1006Rice put up in unit container and bearing a registered brand name5%I51
1007Grain sorghum put up in unit container and bearing a registered brand name right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I52
1008BuckWheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragil put up in unit container and bearing a registered brand name5%I53
10All goods i.e. cereals, [put up in unit container and— 4 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I45
1001Wheat and meslin [put up in unit container and,— (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I46
0805Rye [put up in unit container and- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5%I47
1003Barley [put up in unit container and— (a) bearinga registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I48
1004Oats [put up in unit container and- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I49
1005Maize (corn) [put up in unit container and- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I50
1006Rice [put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I51
1007Grain sorghum [put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE5%I52
1008Buckwheat, millet and canard seed; tither cereals such as Jawar, Bajra, Ragi ] (put up in unit container and- -- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]5%I53
7All goods of seed quality0%-59
9All goods of seed quality0%-59
10All goods of seed quality0%-59
1001Wheat and meslin [other thanihose put up in unit container and bearing a registered brand name]0%-65
1002Rye [other than those put up in unit container and bearing a registered brand name]0%-66
1003Barley [other than those put up in unit container and bearing a registered brand name]0%-67
1004Oats [other than those put up in unit container and bearing a registered brand name]0%-68
1005Maize(corn) (other than those put up in unit container and bearing a registered brand name]0%-69
1006Rice [other than those put up in unit container and bearing a registered brand name]0%-70
1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]0%-71
1008Buckwheat, 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]0%-72
1001Wheat and meslin [other than those put up in unit container and 654 (a) bearing a registered brand name; or (b) a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE 1]0%-65
1002Rye [other than those put up in unit container and- 66' (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]0%-66
1003Barley [other than those put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]0%-67
1004Oats [other than those put up in unit container and— 684 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE 1]]0%-68
1005Maize (corn) [other than those put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]0%-69
1006Rice [other than those put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]0%-70
1007Grain sorghum [other than those put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]0%-71
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those 71* put up in unit container and—(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]0%-72
Other Exemptions
DescriptionNotification
Exemption from Registration - Small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Departmental Clarifications / Case Law
Maize Seeds
Maize [of seed quality] fall under heading 1005 and attract Nil GST. C.B.I. & C. Circular F. No. 332/2/201 7-7'RU, dated 7-12-2017
Seeds of wheat, paddy for sowing purpose
The GST rate on seeds of wheat, paddy for sowing purpose is Nil.