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• GST Tax Rate for Wheat, Rice, Cereals and Flour

GST Tax Rate for Wheat, Rice, Cereals and Flour

Find the GST Tax Rate, HSN code or SAC code of GST Tax Rate for Wheat, Rice, Cereals and Flour.

GST rates are specified by the GST Council in 5 slabs, namely 0%, 5%, 12%, 18% and 28%. With GST rollout set to begin from 1st July, 2017, businesses are required to obtain GST registration and ensure that their tax invoice conforms to the GST invoice format rules. In this article, we look at the GST rate for wheat, rice, cereals and flour which are classified under chapter 10 and chapter 11 of the HSN code, pertaining to cereals and products of milling industry; malt; starches; inulin; wheat gluten.

GST Tax Rate for Cereals

Cereals are listed under chapter 10 of the HSN code. Further, all goods listed under chapter 10 of the HSN code pertaining to cereals are exempt from GST in India. The list of items mentioned under chapter 10 of the HSN code are:

• Wheat and meslin
• Rye
• Barley
• Oats
• Maize (corn)
• Rice
• Grain sorghum
• Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi.

All items that are tax exempt and listed under chapter 10 of the HSN code must not be put up in unit container and bearing a registered brand name.

GST Tax Rate for Products of Milling Industry

The following items under chapter 11 of the HSN code attract no GST:

• Flour
• Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name].
• Wheat or meslin flour.
• Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
• Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
• Flour, of potatoes.
• Flour, of the dried leguminous vegetables (pulses), of sago or of roots or tubers or of the products of Chapter 8 of the HSN code like tamarind, of singoda, mango flour, etc.

The following items under chapter 11 of the HSN code attract 5% GST:

• Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name.
• Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals]
• Meal, powder, flakes, granules and pellets of potatoes
• Meal and powder of the dried leguminous vegetables (pulses), of sago or of roots or tubers or of the products of chapter 8 of HSN code i.e. of tamarind, of singoda, etc.
• Wheat gluten, whether or not dried

Starches and inulin attract 12% GST rate and malt, whether or not roasted attracts 18% GST rate in India.

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