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- Updated on : September 19, 2025
HSN Chapter 10: Cereals Classification & GST Rates in India
HSN Code & GST Rate for Cereals & Grains - Chapter 10
Understanding GST classification for cereals and grains is fundamental for farmers, grain traders, flour mill owners, and food processing companies. HSN Chapter 10 represents the backbone of India's food security system, ensuring staple cereals remain affordable through tax exemptions while maintaining appropriate taxation on branded and processed grain products.
Key Classification Factors for Cereal GST Rates
- Branding Status: Unbranded/loose vs Branded unit containers with registered trademarks
- Packaging Type: Bulk/wholesale vs Consumer unit containers
- Processing Level: Raw cereals vs Processed grain products
- Commercial Purpose: Agricultural trade vs Retail consumer market
Complete HSN Code Table: Cereals & Grains (Chapter 10)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Wheat and meslin (unbranded/loose) | 1001 | 10011100, 10011900, 10019100, 10019910, 10019920 |
| 5% | Wheat and meslin (branded unit containers) | 1001 | 10011100, 10011900, 10019100, 10019910, 10019920 |
| NIL (0%) | Rye (unbranded/loose) | 1002 | 10021000, 10029000 |
| 5% | Rye (branded unit containers) | 1002 | 10021000, 10029000 |
| NIL (0%) | Barley (unbranded/loose) | 1003 | 10031000, 10039000 |
| 5% | Barley (branded unit containers) | 1003 | 10031000, 10039000 |
| NIL (0%) | Oats (unbranded/loose) | 1004 | 10041000, 10049000 |
| 5% | Oats (branded unit containers) | 1004 | 10041000, 10049000 |
| NIL (0%) | Maize (corn) (unbranded/loose) | 1005 | 10051000, 10059000 |
| 5% | Maize (corn) (branded unit containers) | 1005 | 10051000, 10059000 |
| NIL (0%) | Rice (unbranded/loose) | 1006 | 10061010, 10061090, 10062000, 10063010, 10063020, 10063090 |
| 5% | Rice (branded unit containers) | 1006 | 10061010, 10061090, 10062000, 10063010, 10063020, 10063090 |
| NIL (0%) | Grain sorghum (unbranded/loose) | 1007 | 10071000, 10079000 |
| 5% | Grain sorghum (branded unit containers) | 1007 | 10071000, 10079000 |
| NIL (0%) | Buckwheat, millet, canary seed, Jowar, Bajra, Ragi (unbranded/loose) | 1008 | 10081010, 10081090, 10082110, 10082120, 10082130, 10082910 |
| 5% | Buckwheat, millet, canary seed, Jowar, Bajra, Ragi (branded unit containers) | 1008 | 10081010, 10081090, 10082110, 10082120, 10082130, 10082910 |
🌾 September 2025 GST Reforms for Food Security & Cereals:
- Staple Foods Protected: The 56th GST Council reaffirmed that unpackaged cereals remain NIL (0%) GST as essential food security items
- Clear Definitions: Enhanced clarity on "pre-packaged and labelled" goods to prevent misclassification disputes
- Branded Structure Maintained: Branded cereals in unit containers continue at 5% GST, balancing revenue with affordability
- Two-Slab Framework: Cereals now fit clearly into the simplified GST structure with 0% (staples) and 5% (processed/branded) rates
- Farmer Support: Unbranded bulk cereals remain tax-free, supporting 8+ crore farming families and rural economy
- Food Processing Growth: Reasonable 5% rate on branded cereals encourages value addition and food processing industry
- Consumer Relief: Essential nutrition remains affordable while quality branded products attract minimal tax
- Export Competitiveness: Low GST rates help maintain India's position as a major cereal exporter globally
Frequently Asked Questions (FAQs)
What are the GST rates for cereals and grains in India?
Unbranded loose cereals like wheat, rice, maize, oats, barley attract NIL (0%) GST. However, branded cereals in unit containers with registered brand names attract 5% GST. This distinction helps support farmers and small traders while ensuring branded processed products contribute to tax revenue.
Which HSN codes cover cereals and grains?
Cereals fall under HSN Chapter 10 with codes: 1001 (wheat and meslin), 1002 (rye), 1003 (barley), 1004 (oats), 1005 (maize/corn), 1006 (rice), 1007 (grain sorghum), and 1008 (buckwheat, millet, canary seed, jowar, bajra, ragi). All these follow the same branded vs unbranded GST structure.
What changes were made to cereal GST rates in September 2025?
The September 2025 GST reforms reinforced the government's commitment to keeping staple foods tax-free. Unpackaged cereals remain at NIL (0%) GST while packaged & branded cereals continue at 5% GST. The government also introduced enhanced definitions for 'pre-packaged and labelled' goods to ensure clarity in classification.
How does the branded vs unbranded classification work for cereals?
Cereals sold loose or in unbranded bulk packaging attract NIL (0%) GST. When the same cereals are put up in unit containers with registered brand names or actionable trademark claims, they attract 5% GST. This classification ensures basic food security while recognizing value addition in branded products.
Are there any exemptions for organic or specialty cereals?
Organic cereals, millets, and specialty grains like quinoa follow the same GST structure as regular cereals. If sold unbranded/loose, they attract NIL (0%) GST. If packaged with brand names, they attract 5% GST. There are no special exemptions for organic certification, but the low rate structure supports healthy food choices.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.