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- Updated on : September 19, 2025
HSN Chapter 11: Flour, Malt, Starches & Gluten Classification & GST Rates India
HSN Code & GST Rate for Milling Industry Products - Chapter 11
Understanding GST classification for flour, malt, starches, and gluten is essential for flour mill owners, bakers, food processors, and starch manufacturers. HSN Chapter 11 received significant benefits in the September 2025 GST reforms, with major rate reductions on malt and starches, while maintaining the food security framework for basic flour products.
Key Classification Factors for Milling Industry GST Rates
- Branding Status: Unbranded/bulk vs Branded unit containers
- Processing Level: Basic flour vs Processed groats/pellets vs Industrial starches
- End Use: Food consumption vs Industrial applications vs Animal feed
- Value Addition: Raw flour vs Specialty products vs Modified starches
Complete HSN Code Table: Flour, Malt, Starches & Gluten (Chapter 11)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Wheat or meslin flour (unbranded/bulk) | 1101 | 11010000 |
| 5% | Wheat or meslin flour (branded unit containers) | 1101 | 11010000 |
| NIL (0%) | Other cereal flours - maize, rye flour etc. (unbranded/bulk) | 1102 | 11022000, 11029010, 11029090 |
| 5% | Other cereal flours - maize, rye flour etc. (branded unit containers) | 1102 | 11022000, 11029010, 11029090 |
| NIL (0%) | Cereal groats, meal and pellets (unbranded/bulk) | 1103 | 11031110, 11031120, 11031300, 11031900, 11032000 |
| 5% | Cereal groats, meal and pellets, including suji and dalia (branded) | 1103 | 11031110, 11031120, 11031300, 11031900, 11032000 |
| NIL (0%) | Cereal grains hulled | 1104 | 11041200, 11041900, 11042200, 11042300, 11042900 |
| 5% | Cereal grains processed (rolled, flaked, pearled, sliced or kibbled) | 1104 | 11041200, 11041900, 11042200, 11042300, 11042900 |
| NIL (0%) | Flour of potatoes (unbranded/bulk) | 1105 | 11051000, 11052000 |
| 5% | Meal, powder, flakes of potatoes (branded unit containers) | 1105 | 11051000, 11052000 |
| NIL (0%) | Flour of dried legumes, sago, roots, tubers (unbranded/bulk) | 1106 | 11061000, 11062010, 11062020, 11062090, 11063010, 11063020 |
| 5% | Meal and powder of dried legumes, sago, roots (branded unit containers) | 1106 | 11061000, 11062010, 11062020, 11062090, 11063010, 11063020 |
| NIL (0%) | Guar meal | 11061010 | No specific codes prescribed |
| 5% | Guar gum refined split | 11061090 | No specific codes prescribed |
| 5% | Malt, whether or not roasted (Reduced from 18%) | 1107 | 11071000, 11072000 |
| 5% | Starches; inulin (Reduced from 12%) | 1108 | 11081100, 11081200, 11081300, 11081400, 11081910, 11081990 |
| 5% | Wheat gluten, whether or not dried | 1109 | No specific codes prescribed |
🌾 September 2025 GST Reforms for Milling Industry:
- Malt Relief: GST reduced from 18% to 5% - major benefit for brewing, malting, and food industries
- Starches Boost: GST reduced from 12% to 5% - supporting paper, textile, pharmaceutical, and food processing sectors
- Food Security Priority: Unbranded flour products maintained at NIL (0%) GST ensuring basic nutrition affordability
- Simplified Structure: Milling products now align with the reformed 3-slab GST framework (0%, 5%, 18%)
- Industry Growth: Lower rates on industrial inputs like starches and malt boost manufacturing competitiveness
- Value Addition Support: Reasonable 5% rate on branded flour encourages quality improvement and branding
- Export Benefits: Reduced input costs improve export competitiveness for processed food and industrial products
- Agricultural Integration: Guar meal remains GST-exempt supporting livestock feed and agricultural applications
Frequently Asked Questions (FAQs)
What are the GST rates for flour and milling industry products in India?
Unbranded flour attracts NIL (0%) GST while branded flour in unit containers attracts 5% GST. Malt was reduced from 18% to 5% GST, and starches were reduced from 12% to 5% GST in September 2025 reforms. Wheat gluten attracts 5% GST, while guar meal remains GST-exempt (0%).
Which HSN codes cover flour, malt, and starches?
HSN Chapter 11 covers milling industry products: HSN 1101 (wheat/meslin flour), HSN 1102 (other cereal flours), HSN 1103 (cereal groats, meal, pellets), HSN 1104 (hulled and processed cereal grains), HSN 1105 (potato flour/meal), HSN 1106 (pulse flour, guar products), HSN 1107 (malt), HSN 1108 (starches), and HSN 1109 (wheat gluten).
What major changes were made to milling industry GST rates in September 2025?
The September 2025 GST reforms brought significant relief: Malt GST reduced from 18% to 5%, Starches and inulin reduced from 12% to 5%, Enhanced clarity on branded vs unbranded flour classification. Basic flour products maintained their food security status with unbranded items remaining at 0% GST.
How are branded vs unbranded flours classified for GST?
Unbranded flour sold in bulk or without registered brand names attracts NIL (0%) GST, supporting food security. Branded flour in unit containers with registered brand names or actionable trademark claims attracts 5% GST. This classification applies to wheat flour, maize flour, rice flour, and other cereal flours.
What is the GST treatment for specialty milling products like guar gum?
Guar meal attracts NIL (0%) GST as it's primarily used in animal feed and agriculture. Guar gum refined split attracts 5% GST as it's used in food processing and industrial applications. Wheat gluten attracts 5% GST, reflecting its use in specialized food production and baking industry.
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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.