Quick classification guide
4-digit heading: Pick the broad category (e.g. 1001).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 10
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 10
Cereals (Wheat, Rice, Corn). Unbranded/loose cereals are Exempt. Branded and packed cereals attract 5% GST.
Included
- Wheat
- Rice
- Corn
- Barley
- Oats
Excluded
- Flour/AttaGo to Ch 11
- Breakfast Cereals (Cornflakes)Go to Ch 19
Expert insights
Rice sold loose = 0%. Rice sold in a 25kg bag with a registered brand = 5%.
- • Grain (Ch 10) vs Flour (Ch 11): Once milled, it moves to Ch 11.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
FAQs for Chapter 10
Is branded rice taxable?▾
Yes, pre-packaged branded rice is 5%.
Is wheat flour Ch 10?▾
No, flour is Ch 11.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.