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Chapter 10 of the HSN tariff covers Cereals. It has 9 headings (4-digit codes) and 83 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Headings in this chapter
1001 Wheat and meslin
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100110 | Durum wheat | Nil or 5% |
10011010 | Wheat and meslin durum wheat : of seed quality | Nil or 5% (by packing) |
10011090 | Wheat and meslin durum wheat : other | Nil or 5% (by packing) |
100111 | SEED | Nil or 5% |
10011100 | Seed | Nil or 5% (by packing) |
100119 | Other | Nil or 5% |
10011900 | Other | Nil or 5% (by packing) |
100190 | Other | Nil or 5% |
10019010 | Wheat and meslin other : wheat of seed quality | Nil or 5% (by packing) |
10019020 | Wheat and meslin other : other wheat | Nil or 5% (by packing) |
10019031 | Wheat and meslin other : meslin : of seed quality | Nil or 5% (by packing) |
10019039 | Wheat and meslin other : meslin : other | Nil or 5% (by packing) |
100191 | SEED | Nil or 5% |
10019100 | Seed | Nil or 5% (by packing) |
100199 | Other | Nil or 5% |
10019910 | Wheat | Nil or 5% (by packing) |
10019920 | Meslin | Nil or 5% (by packing) |
1002 RYE
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100200 | Rye | Nil or 5% |
10020010 | Rye rye : of seed quality | Nil or 5% (by packing) |
10020090 | Rye rye : other | Nil or 5% (by packing) |
100210 | SEED | Nil or 5% |
10021000 | Seed | Nil or 5% (by packing) |
100290 | Other | Nil or 5% |
10029000 | Other | Nil or 5% (by packing) |
1003 Barley
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100300 | Barley | Nil or 5% |
10030010 | Barley barley : of seed quality | Nil or 5% (by packing) |
10030090 | Barley barley : other | Nil or 5% (by packing) |
100310 | Seed | Nil or 5% |
10031000 | Seed | Nil or 5% (by packing) |
100390 | Other | Nil or 5% |
10039000 | Other | Nil or 5% (by packing) |
1004 OATS
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100400 | Oats | Nil or 5% |
10040010 | Oats oats : of seed quality | Nil or 5% (by packing) |
10040090 | Oats oats : other | Nil or 5% (by packing) |
100410 | SEED | Nil or 5% |
10041000 | Seed | Nil or 5% (by packing) |
100490 | Other | Nil or 5% |
10049000 | Other | Nil or 5% (by packing) |
1005 Maize (corn)
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100510 | SEED | Nil or 5% |
10051000 | SEED | Nil or 5% (by packing) |
100590 | Other | Nil or 5% |
10059000 | Maize (corn)other | Nil or 5% (by packing) |
10059011 | Yellow | Nil or 5% (by packing) |
10059019 | Other | Nil or 5% (by packing) |
10059020 | Flint corn (Zeamays var. Indurata) | Nil or 5% (by packing) |
10059030 | Pop corn (zeamays var. everta) | Nil or 5% (by packing) |
10059090 | Other | Nil or 5% (by packing) |
1006 RICE
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100610 | Rice in the husk (paddy or rough) | Nil or 5% |
10061010 | Of seed quality | Nil or 5% (by packing) |
10061090 | Other | Nil or 5% (by packing) |
100620 | Husked (brown) rice | Nil or 5% |
10062000 | Husked (brown) rice | Nil or 5% (by packing) |
100630 | Semi-milled or wholly-milled rice, whether or not polished or glazed | Nil or 5% |
10063010 | Rice, parboiled | Nil or 5% (by packing) |
10063011 | Rice, GI recognised | Nil or 5% (by packing) |
10063012 | Basmati Rice | Nil or 5% (by packing) |
10063019 | Other | Nil or 5% (by packing) |
10063020 | Basmati rice | Nil or 5% (by packing) |
10063090 | Other | Nil or 5% (by packing) |
10063091 | Rice, GI recognised | Nil or 5% (by packing) |
10063092 | Basmati Rice | Nil or 5% (by packing) |
10063099 | Other | Nil or 5% (by packing) |
100640 | Broken rice | Nil or 5% |
10064000 | Broken rice | Nil or 5% (by packing) |
1007 Grain sorghum
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100700 | Grain sorghum | Nil or 5% |
10070010 | Grain sorghum grain sorghum : of seed quality | Nil or 5% (by packing) |
10070090 | Grain sorghum grain sorghum : other | Nil or 5% (by packing) |
100710 | Seed | Nil or 5% |
10071000 | Seed | Nil or 5% (by packing) |
100790 | Other | Nil or 5% |
10079000 | Other | Nil or 5% (by packing) |
1008 Buckwheat millet and canary seeds, other cereals
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
100810 | Buckwheat | Nil or 5% |
10081010 | Of seed quality | Nil or 5% (by packing) |
10081090 | Other | Nil or 5% (by packing) |
100820 | Millet | Nil or 5% |
10082011 | Buckwheat, millet and canary seed; other cereals millet : jawar : of seed quality | Nil or 5% (by packing) |
10082019 | Buckwheat, millet and canary seed; other cereals millet : jawar : other | Nil or 5% (by packing) |
10082021 | Buckwheat, millet and canary seed; other cereals millet : bajra : of seed quality | Nil or 5% (by packing) |
10082029 | Buckwheat, millet and canary seed; other cereals millet : bajra : other | Nil or 5% (by packing) |
10082031 | Buckwheat, millet and canary seed; other cereals millet : ragi (finger millet) : of seed quality | Nil or 5% (by packing) |
10082039 | Buckwheat, millet and canary seed; other cereals millet : ragi (finger millet) : other | Nil or 5% (by packing) |
100821 | SEED | Nil or 5% |
10082110 | Jawar | Nil or 5% (by packing) |
10082120 | Bajra | Nil or 5% (by packing) |
10082130 | Ragi | Nil or 5% (by packing) |
10082140 | Barnyard (echinochloa esculenta (l.)) | Nil or 5% (by packing) |
10082150 | Proso (panicum miliaceum (l.)) | Nil or 5% (by packing) |
10082160 | Foxtail (setaria italica (l.)) | Nil or 5% (by packing) |
10082170 | Kodo (paspalum scrobiculatum (l.)) | Nil or 5% (by packing) |
10082180 | Little (panicum sumatrense (l.)) | Nil or 5% (by packing) |
10082191 | Amaranth (amaranthus (l.)) | Nil or 5% (by packing) |
10082199 | Other | Nil or 5% (by packing) |
100829 | Other | Nil or 5% |
10082910 | Jawar | Nil or 5% (by packing) |
10082920 | Bajra | Nil or 5% (by packing) |
10082930 | Ragi | Nil or 5% (by packing) |
10082940 | Barnyard (echinochloa esculenta (l.)) | Nil or 5% (by packing) |
10082950 | Proso (panicum miliaceum (l.)) | Nil or 5% (by packing) |
10082960 | Foxtail (setaria italica (l.)) | Nil or 5% (by packing) |
10082970 | Kodo (paspalum scrobiculatum (l.)) | Nil or 5% (by packing) |
10082980 | Little (panicum sumatrense (l.)) | Nil or 5% (by packing) |
10082991 | Amaranth (amaranthus (l.)) | Nil or 5% (by packing) |
10082999 | Other | Nil or 5% (by packing) |
100830 | Canary seeds | Nil or 5% |
10083010 | Of seed quality | Nil or 5% (by packing) |
10083090 | Other | Nil or 5% (by packing) |
100840 | Fonio (digitaria spp.) | Nil or 5% |
10084000 | Fonio (digitaria spp.) | Nil or 5% (by packing) |
100850 | Quinoa (chenopodium quinoa) | Nil or 5% |
10085000 | Quinoa (Chenopodium quinoa) | Nil or 5% (by packing) |
100860 | Triticale | Nil or 5% |
10086000 | Triticale | Nil or 5% (by packing) |
100890 | Other cereals | Nil or 5% |
10089010 | Of seed quality | Nil or 5% (by packing) |
10089090 | Other | Nil or 5% (by packing) |
1009 Other
GST: Not a valid code
| HSN code | Description | GST rate |
|---|---|---|
10091090 | Other | Not a valid code |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

