HSN code for rice.
Rice is classified under HSN code 1006 (RICE). The GST rate is 5% (condition-dependent — see the table below), effective 2025-09-22, per 9/2025-Central Tax (Rate).
Rice in all forms including husked (brown) rice, milled (white) rice, broken rice, and rice in the husk (paddy). This heading covers rice whether whole or partially processed, but not rice flour or rice products like flakes or puffed rice.
gst rates for rice
| gst | cgst + sgst | condition |
|---|---|---|
| 0% | 0% + 0% | Exempt list S.No 67 |
| 5% | 2.5% + 2.5% | Sch I S.No 48 |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
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more specific codes under 1006
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Full detail — official text, every sub-code and rate history — on the HSN 1006 code page → · chapter 10 — Cereals
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing