← HSN and SAC codes for common items · Search any code on the HSN code finder.
Rice (Chawal) is classified under HSN heading 1006. It is also called basmati. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Rice (Chawal)?
GST on Rice (Chawal) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| Nil | 1006 | No GST on rice that is not pre-packaged and labelled. | 10/2025-CT(R), entry 67 |
| 5% | 1006 | If you sell rice that is pre-packaged and labelled, GST is 5%. | 9/2025-CT(R), entry 48 |
The GST rate on Rice (Chawal) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
1006 RICE
| Code | Description (as in the tariff) |
|---|---|
100610 | Rice in the husk (paddy or rough) |
10061010 | Of seed quality |
10061090 | Other |
100620 | Husked (brown) rice |
10062000 | Husked (brown) rice |
100630 | Semi-milled or wholly-milled rice, whether or not polished or glazed |
10063010 | Rice, parboiled |
10063011 | Rice, GI recognised |
10063012 | Basmati Rice |
10063019 | Other |
10063020 | Basmati rice |
10063090 | Other |
10063091 | Rice, GI recognised |
10063092 | Basmati Rice |
10063099 | Other |
100640 | Broken rice |
10064000 | Broken rice |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Wheat (Gehun)
1001 - Atta (wheat flour, maida)
1101 - Sugar (Chini)
1701 - Jaggery (gur)
1701 - Salt (Namak)
2501 - Edible oil (Cooking oil)
1507 - Tea (Chai)
0902 - Coffee
0901 - Spices (Masala)
0904 - Turmeric (Haldi)
0910 - Chilli (Mirchi)
0904 - Cardamom (Elaichi)
0908
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.
