HSN code for paddy.
Paddy is classified under HSN code 100610 (RICE IN THE HUSK (PADDY OR ROUGH)). GST is 0% or 5% depending on the exact product — the table below shows which notification entry covers what.
GST rates for paddy
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Rice, other than pre-packaged and labelled | Exempt list S.No 6710/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Rice, pre-packaged and labelled | Sch I S.No 489/2025-Central Tax (Rate) |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 1006
More specific codes under 100610
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Full detail — official text, every sub-code and rate history — on the HSN 100610 code page → · chapter 10 — Cereals
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing