Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten

Notes

This Chapter does not cover:
1. roasted malt put up as coffee substitutes (heading 0901 or 2101);
2. prepared flours, groats, meals or starches of heading 1901;
3. corn flakes or other products of heading 1904;
4. vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
5. pharmaceutical products (Chapter 30); or
6. starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
1. a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and
2. an ash content (after deduction of any added minerals) not exceeding that indicated in column (3).Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
3. (B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
1101	Wheat or meslin flour put up in unit container and bearing a registered brand name.	5%	I	54
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%	I	55
1103	Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name	5%	I	56
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%	I	57
1105	Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name	5%	I	58
1106	Meal and powder of the dried leguminous vegetables of heading 5% 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%	I	59
1107	Malt, whether or not roasted	5%	I	2
1108	Starches; inulin	5%	I	18
1101	Wheat or meslin flour [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%	I	54<sup>1</sup>
1102	Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [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%	I	55<sup>1</sup>
1103	Cereal groats, meal and pellets, including suji and dalia, [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%	I	56<sup>1</sup>
1105	Meal, powder, flakes, granules and pellets of potatoes [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%	I	58<sup>1</sup>
1105	Meal, powder, [flour] flakes, granules and pellets of potatoes [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%	I	58<sup>2</sup>
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 07 1 3]. 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%	I	59<sup>3</sup>
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 [0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, [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%	I	59<sup>1</sup>
1106 10 10	Guar meal	5%	I	60<sup>2</sup>
1106 10 90	Guar gum refined split	5%	I	61<sup>3</sup>
1109 00 00	Wheat gluten, whether or not dried	5%	I	62
1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]	0%	-	73
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].	0%	-	74
1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]	0%	-	75
1104	Cereal grains hulled	0%	-	76
1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]	0%	-	77
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]	0%	-	78
1101	Wheat or meslin flour [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%	-	73<sup>4</sup>
1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [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%	-	74<sup>4</sup>
1103	Cereal groats, meal and pellets [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%	-	75<sup>4</sup>
1105	Flour, of potatoes [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%	-	77<sup>1</sup>
1105	Flour, powder, flakes, granules or pellets of potatoes] [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%	-	77<sup>2</sup>
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-(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%	-	78<sup>3</sup>
1106 10 10	Guar meal	0%	-	78A<sup>4</sup>

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST @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 CSD	Notification 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 Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Chhatua or Sattu is a mixture of flour of ground pulses and cereals. HSN code 1106 includes the flour, meal and powder made from peas, beans or lentils (dried leguminous vegetables falling under 0713). Such flour improved by the addition of very small amounts of additives continues to be classified under HSN code 1106. If unbranded, it attracts Nil GST (S. No. 78 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017) and if branded and packed it attracts 5% GST (S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017) - CBIC Circular No. 80/54 /2018-GST, dated 31st December, 2018.<br> [Author's view -- This clarification appears to be erroneous. Sattu is generally made of roasted black gram or any roasted cereal. Thulisputedly,‘Ilour of black gram and cereals merit classification under Chapter 11, but the question is whether flour of roasted black grant or roasted cereals is classifiable under Chapter 11.<br> Black Grain being leguminous vegetable is classifiable under 0713. As per Explanatory Notes goods classifiable under 7013 may have undergone moderate heat treatment designed merely to ensure better preservation by inactivating the enzymes and eliminating part of the moisture, however, such treatment should not affect the internal character of the cotyledon. Cotyledon is a significant part of the embryo within the seed of a plant. Upon germination, the cotyledon usually becomes embryonic first leaf of a seedling. Roasting destroys this primary character of cotyledon to germinate. Therefore, roasted grams are not classifiable under tariff heading 0713.<br> Even the Government itself has accepted that "Roasted Gram" is not classifiable under 0713 by classifying the same under 2106 vide entry 100A inserted in Schedule 1 Notification No. 27/2017-C.T. (Rate), dated 22-9-2017] amending Notification No. 01/2017-CT (Rate).<br>Following such an erroneous circular may have serious consequences. Constitutional bench of Hon'bk Supreme Court in Commissioner v Ratan Melting Industries, 2008 (231) ELT 22 (SC) has held that Circulars contrary to statutory provisions have no existence in law.

Raw rice mixed with dehydrated vegetables and spices

Rice remaining in raw form and to make it edible, it had to be cooked according to instructions mentioned on pouch - Hence, rice continued to be product of milling industry, classifiable under sub-heading 11.01 of Central Excise Tariff at nil rate of duty, and not under sub-heading 21.08 ibid, Satnam Overseas Ltd. v Commissioner 2015 (318) ELT 538 (SC).

Poha - Makai Poha

On a harmonious construction of these two, namely Headings 11.04 and 19.04, it would appear that if corn flakes are processed beyond the extent, which is provided in Chapter 11, so as to make them prepared foods, they would fall under Heading 19.04, but if they are processed only to the extent which is covered by Heading 11.04, namely till the stage of being steam-heated or rolled between heated rollers, they would fall only under Heading 11.04, because at that stage they are not breakfast food commonly known as "corn flakes" which is a cooked preparation ready for consumption. Mahavir Food Products v Commissioner, 2007 (211) E.L.T.. 29 (Tri.-LB).