Chapter 11GST Classification

Products of Milling Industry; Malt; Starches

Products of Milling Industry (Flour/Atta, Maida). Same rule as cereals: Unbranded = Exempt, Branded = Taxable.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes80
Dominant RateLoose flour is Nil. Branded/packaged flour is 5%.
Key: Wheat Flour (Atta), Maida, Besan

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 1101).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 11

Loading codes…

Analysis of Chapter 11

Products of Milling Industry (Flour/Atta, Maida). Same rule as cereals: Unbranded = Exempt, Branded = Taxable.

Included

  • Flour of cereals
  • Groats/Meal
  • Starches
  • Wheat Gluten

Excluded

Expert insights

Wheat (Ch 10) vs Wheat Flour/Atta (Ch 11). Both follow the 'Branded vs Unbranded' rule.

  • Flour (Ch 11) vs Bread (Ch 19): Flour is an ingredient. Bread is a product.

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 11

Is loose Atta exempt?

Yes, unbranded loose Atta is Nil rated.

Is Maida taxed?

Pre-packaged Maida is 5%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.