GST Rates and HSN Codes of Wheat, Cereals, Flour, Malts

Chapter 11 – GST Rates and HSN Codes of Milling Industry Products i.e. wheat cereal, flour, malt, starches, wheat gluten

The GST rates on Milling Industry Products i.e. wheat cereal, flour, malt, starches, wheat gluten are from 0 to 18%. Check the following GST Rate Table.

The HSN Code is listed from 1101 to 1109. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Milling Industry Products

HSN CodeItems/ServicesRate (%)w.e.f.
1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].NIL28/06/2017
1101Wheat or meslin flour put up in unit container and bearing a registered brand name.528/06/2017
1102Cereal 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]NIL28/06/2017
1102Cereal 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 name528/06/2017
1103Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]NIL28/06/2017
1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name528/06/2017
1104Cereal grains hulledNIL28/06/2017
1104Cereal 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]528/06/2017
1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name deleted w.e.f 10/11/2017 ]NIL28/06/2017
1105Meal, powder,flour, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name528/06/2017
1106Flour, 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]NIL28/06/2017
1106Meal and powder 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, put up in unit container and bearing a registered brand name528/06/2017
1107Malt, whether or not roasted1828/06/2017
1108Starches; inulin1228/06/2017
11090000Wheat gluten, whether or not dried528/06/2017
11061090Guar gum refined split528/06/2017
11061010Guar mealNIL14/11/2017

Here GST rates on Milling Industry Products i.e. wheat cereal, flour, malt, starches, wheat gluten means as follow:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.