Chapter 11GST Classification
Products of Milling Industry; Malt; Starches
Covers flour, meal, starch, malt, and gluten.
Based on Customs Tariff ActUpdated: December 2025
Total Codes80
Dominant RateLoose flour is Nil. Branded/packaged flour is 5%.
Includes: Wheat Flour (Atta), Maida, Besan...
How to find the correct HSN Code in Chapter 11?
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 11
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What does Chapter 11 Cover?
Covers flour, meal, starch, malt, and gluten.
Included
- Flour of cereals
- Groats/Meal
- Starches
- Wheat Gluten
Excluded
- Whole GrainsGo to Ch 10
- Bakery ProductsGo to Ch 19
Common Confusions
- • Flour (Ch 11) vs Bread (Ch 19): Flour is an ingredient. Bread is a product.
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 11
Is loose Atta exempt?
Yes, unbranded loose Atta is Nil rated.
Is Maida taxed?
Pre-packaged Maida is 5%.
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.