GST Rates on cereals like Rice, Wheat, Barley, etc.
GST Rates on cereals like Rice, Wheat, Barley, etc.
HSN code and GST rate for rice, wheat, barley and other cereals are provided in chapter 10 of the HSN code. The products specified in the headings of this Chapter are classified in headings, only if grains are present, whether or not in the ear or on the stalk. Also, this 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. Finally, heading 1005 does not cover sweet corn (Chapter 7).
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HSN Code |
HSN Description | Policy | Policy Conditions | GST Rate in Percentage | |
| 1001 | WHEAT AND MESLIN | ||||
| Durum wheat: | |||||
| 1001 11 00 | Seed | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1001 19 00 | Other | State Trading Enterprise |
Import allowed through FCI subject to Para 2.20 of FTP and Import subject to Policy Condition (4) below. |
0 | |
| Other: | |||||
| 1001 91 00 | Seed | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1001 99 | Other: | ||||
| 1001 99 10 | Wheat | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP and Import subject | 0 | |
|
to Policy Condition (4) below. |
|||||
| 1001 99 20 | Meslin | Free | 0 | ||
| 1002 | RYE | ||||
| 1002 10 00 | Seed | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1002 90 00 | Other | Free | 0 | ||
| 1003 | BARLEY | ||||
| 1003 10 00 | Seed | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1003 90 00 | Other | Free | 0 | ||
| 1004 | OATS | ||||
| 1004 10 00 | Seed | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1004 90 00 | Other | Free | 0 | ||
| 1005 | MAIZE (CORN) | ||||
| 1005 10 00 | Seed | Restricted | Import subject Policy Condition (2) below. | 0 | |
| 1005 90 00 | Other | Free | 0 | ||
| 1006 | RICE | ||||
| 1006 10 | Rice in husk (paddy or rough): | ||||
| 1006 10 10 | Of seed quality | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1006 10 90 | Other | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP. | 0 | |
| 1006 20 00 | Husked (brown) Rice | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP. | 0 | |
| 1006 30 | Semi-milled or wholly milled rice, whether or | ||||
| not polished or glazed: | |||||
| 1006 30 10 | Rice, parboiled | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP. | 0 | |
| 1006 30 20 | Basmati rice | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP. | 0 | |
| 1006 30 90 | Other | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP. | 0 | |
| 1006 40 00 | Broken rice | State Trading Enterprise | Import allowed through FCI subject to Para 2.20 of FTP. | 0 | |
| 1007 | GRAIN SORGHUM | ||||
| 1007 10 00 | Seed | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1007 90 00 | Other | Free | 0 | ||
| 1008 | BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS | ||||
| 1008 10 | Buckwheat: | ||||
| 1008 10 10 | Of seed quality | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1008 10 90 | Other | Free | 0 | ||
| Millet: | |||||
| 1008 21 | seed | ||||
| 1008 21 10 | Jawar | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1008 21 20 | Bajra | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1008 21 30 | Ragi | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1008 29 | Other: | ||||
| 1008 29 10 | Jawar | Free | 0 | ||
| 1008 29 20 | Bajra | Free | 0 | ||
| 1008 29 30 | Ragi | Free | 0 | ||
| 1008 30 | Canary seeds: | ||||
| 1008 30 10 | Of seed quality | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1008 30 90 | Other | Free | 0 | ||
| 1008 40 00 | Fonio | Free | 0 | ||
| 1008 50 00 | Quinoa (Chenopodium quinoa) | Free | 0 | ||
| 1008 60 00 | Triticale | Free | 0 | ||
| 1008 90 | Other cereals: | ||||
| 1008 90 10 | Of seed quality | Restricted | Import subject to Policy Condition (2) below. | 0 | |
| 1008 90 90 | Other | Free | 0 | ||
Import Policy for Rice, Wheat and Cereals
Policy relating to the import of wheat by Roller Flour Mills is as follows. The State Trading Corporation of India Limited (STC) and the Projects Equipments Corporation (P.E.C.) are permitted to import wheat on behalf of Roller Flour Mills subject to the following conditions:-
- The import should be for meeting the Roller Flour Mills’ requirements for milling purposes and sale of the resultant flour in the domestic market.
- The import contract should be registered by the importing agency with Agricultural and Processed Food Products Export Development Authority (APEDA).
- The imported wheat must be sold to the individual Roller Flour Mills on actual user condition.
Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plant Quarantine (Regulation of Import into India) Order, 2003)
Import of genetically modified (GM) Rice is ‘Restricted’. Import of Rice into India is permitted only if the importer furnishes a certificate from the competent Government Authorities from the country of export that the exported rice is GM-free.
The existing policy for import of items falling at Exim Codes 1001 19 00 (Durum Wheat: Other) and 1001 99 10 (Other Wheat) shall remain in abeyance till further orders. During this period, import of these items will be allowed freely.
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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.
