Last updated: December 23rd, 2022 8:00 PM

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).

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. Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

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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.