← HSN and SAC codes for common items · Search any code on the HSN code finder.
Wheat (Gehun) is classified under HSN heading 1001. 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 Wheat (Gehun)?
GST on Wheat (Gehun) 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 | 1001 | No GST on wheat and meslin (mixed wheat grain) that are not pre-packaged and labelled. | 10/2025-CT(R), entry 62 |
| 5% | 1001 | If you sell wheat and meslin (mixed wheat grain) that are pre-packaged and labelled, GST is 5%. | 9/2025-CT(R), entry 43 |
The GST rate on Wheat (Gehun) 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.
1001 Wheat and meslin
| Code | Description (as in the tariff) |
|---|---|
100110 | Durum wheat |
10011010 | Wheat and meslin durum wheat : of seed quality |
10011090 | Wheat and meslin durum wheat : other |
100111 | SEED |
10011100 | Seed |
100119 | Other |
10011900 | Other |
100190 | Other |
10019010 | Wheat and meslin other : wheat of seed quality |
10019020 | Wheat and meslin other : other wheat |
10019031 | Wheat and meslin other : meslin : of seed quality |
10019039 | Wheat and meslin other : meslin : other |
100191 | SEED |
10019100 | Seed |
100199 | Other |
10019910 | Wheat |
10019920 | Meslin |
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
- Rice (Chawal)
1006 - 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.
