Chapter 10GST Classification
Cereals
Covers wheat, rice, maize, oats, and barley in grain form.
Based on Customs Tariff ActUpdated: December 2025
Total Codes119
Dominant RateLoose cereals are Nil. Pre-packaged & labelled cereals are 5%.
Includes: Wheat, Rice, Maize (Corn)...
How to find the correct HSN Code in Chapter 10?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 10
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What does Chapter 10 Cover?
Covers wheat, rice, maize, oats, and barley in grain form.
Included
- Wheat
- Rice
- Corn
- Barley
- Oats
Excluded
- Flour/AttaGo to Ch 11
- Breakfast Cereals (Cornflakes)Go to Ch 19
Common Confusions
- • Grain (Ch 10) vs Flour (Ch 11): Once milled, it moves to Ch 11.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert 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.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.