HSN Codes for Cereals & Food Grains
Cereals & food grains — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 10 covers cereals — rice, wheat, maize, barley, jowar, bajra and other food grains. Grain merchants, flour mills, wholesalers and kirana suppliers bill using these codes.
As with spices, the key GST distinction is packaging. Cereals sold loose or unbranded are exempt, while the same grains attract 5% when pre-packaged and labelled. Getting this right matters, because a single product can be exempt or taxable depending purely on how it is packed and sold.
Check the table for your specific grain and apply the exempt or pre-packaged entry as relevant to your sale.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 10 | All goods of seed quality | 0% (Exempt) |
| 1001 | Wheat and meslin, pre-packaged and labelled | 5% |
| 1001 | Wheat and meslin, other than pre-packaged and labelled | 0% (Exempt) |
| 1002 | Rye, pre-packaged and labelled | 5% |
| 1002 | Rye, other than pre-packaged and labelled | 0% (Exempt) |
| 1003 | Barley, pre-packaged and labelled | 5% |
| 1003 | Barley, other than pre-packaged and labelled | 0% (Exempt) |
| 1004 | Oats, pre-packaged and labelled | 5% |
| 1004 | Oats, other than pre-packaged and labelled | 0% (Exempt) |
| 1005 | Maize (corn), pre-packaged and labelled | 5% |
| 1005 | Maize (corn), other than pre-packaged and labelled | 0% (Exempt) |
| 1006 | Rice, pre-packaged and labelled | 5% |
| 1006 | Rice, other than pre-packaged and labelled | 0% (Exempt) |
| 1007 | Grain sorghum, pre-packaged and labelled | 5% |
| 1007 | Grain sorghum, other than pre-packaged and labelled | 0% (Exempt) |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled | 5% |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled | 0% (Exempt) |
Showing 17 HSN codes for this category.
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Is GST charged on rice and wheat?
Rice, wheat and other cereals are exempt when sold loose or unbranded, but attract 5% GST when pre-packaged and labelled. The packaging determines the rate.
What is the GST rate on branded grains?
When cereals are supplied in pre-packaged and labelled form, they are taxed at 5%. Loose or unbranded sales of the same grain remain exempt.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.