HSN (Goods)
ITC Eligible
No RCM

1106

FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8

GST Rate
0%
Tax BreakdownTotal: 0%
CGST: 0%
SGST: 0%

Tax Calculator for 1106

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E-Way Bill Rules

For flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8, the E-Way Bill threshold is ₹50,000. Since the rate is 0%, you must generate a bill if the Taxable Value exceeds ₹50,000.

Example Calculation

  • Base Value: 50,000
  • + GST (0%): 0
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (0%)+ ₹0
Total Payable1000

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 1106 falls under Chapter 11. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (1106) is sufficient for B2B invoices.

Ensure that you charge 0% CGST and 0% SGST for intra-state supplies of flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8. For inter-state supplies, the full 0% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 1106?

The GST rate for HSN Code 1106 (FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8) is 0%.

Q: Is HSN 1106 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8?

Multiply the taxable value by 0. For ₹1000 value, GST is ₹0.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.