HSN code 1104 — CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED,
HSN · heading5%CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED, OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND
This code covers cereal grains that have been processed by removing the husk, rolling, flaking, pearling, slicing, or crushing (but not rice). It also includes the germ portion of cereals in whole, rolled, flaked, or ground form.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 0% | 0% | 0% | Sch NIL S.No 73 |
| 5% | 2.5% | 2.5% | Sch I S.No 54 |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
cereal embryocereal germdehusked cerealsflaked cerealsflattened grainshulled grainskibbled grainspearled barleyrolled barleyrolled oatsrolled ragi
more specific codes
sibling codes
- 1101WHEAT OR MESLIN FLOUR
- 1102CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN
- 1103CEREAL GROATS, MEAL AND PELLETS
- 1105FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES
- 1106FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS
- 1107MALT, WHETHER OR NOT ROASTED
- 1108STARCHES; INULIN
- 1109WHEAT GLUTEN, WHETHER OR NOT DRIED
- 1111AKASH test
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compiled from official sources · not tax advice · verify with your tax advisor before filing