HSN Code and GST Tax rate for Products of the milling industry; malt; starches; inulin; wheat gluten under section-2 chapter-11
If the trader’s trades for Products of the milling industry; malt; starches; inulin; wheat gluten then they will have to use the HSN CODE for the Products of the milling industry; malt; starches; inulin; wheat gluten in the invoice or in the GST Returns for identifications of the Products of the milling industry; malt; starches; inulin; wheat gluten.
According to the chapter-11 of section-2
1- This Chapter does not cover :
- (a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
- (b) prepared flours, groats, meals or starches of heading 1901;
- (c) corn flakes or other products of heading 1904;
- (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
- (e) pharmaceutical products (Chapter 30); or
- (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2- (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product :
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column
Otherwise, they fall in heading 2302. However, the germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104
3- For the purposes of heading 1103, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which :
- (a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
- (b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Contents of this post
HSN Code and GST Tax rate for Products of the milling industry; malt; starches; inulin; wheat gluten
| GOODS DESCRIPTION | HSN CODE Chapter/Heading/ |
| Wheat or meslin flour | 1101 |
| Cereal flours other than that of wheat or meslin | 1102 |
| Cereal groats, meal, and pellets | 1103 |
| 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 | 1104 |
| Flour, meal, powder, flakes, granules, and pellets of potatoes | 1105 |
| Flour, meal, and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 | 1106 |
| Malt, whether or not roasted | 1107 |
| Starches; inulin | 1108 |
| Wheat gluten, whether or not dried | 1109 |
GST Tax rate for Products of the milling industry; malt; starches; inulin; wheat gluten
| GOODS DESCRIPTION | HSN CODE Chapter/Heading/ | GST TAX RATE |
| Wheat or meslin flour | 1101 | |
| Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE | 1101 | 5% |
| Wheat or meslin flour other than those put up in a unit container | 1101 | NIL |
| Cereal flours other than that of wheat or meslin | 1102 | |
| Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE | 1102 | 5% |
| Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than those put up in a unit container | 1102 | NIL |
| Cereal groats, meal, and pellets | 1103 | |
| Cereal groats, meal, and pellets, including suji and Dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE | 1103 | 5% |
| Cereal groats, meal, and pellets other than those put up in a unit container | 1103 | NIL |
| 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 | 1104 | |
| Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] | 1104 | 5% |
| Cereal grains hulled | 1104 | NIL |
| Flour, meal, powder, flakes, granules, and pellets of potatoes | 1105 | |
| Meal, powder, Flour, flakes, granules, and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE | 1105 | 5% |
| Flour, powder, flakes, granules or pellets of potatoes other than those put up in a unit container | 1105 | NIL |
| Flour, meal, and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 | 1106 | |
| Guar Meal | 1106 10 10 | NIL |
| Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in a unit container and bearing a registered brand name | 1106 | 5% |
| Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of Singoda, mango flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 1106 | NIL |
| Malt, whether or not roasted | 1107 | 18% |
| Starches; inulin | 1108 | 12% |
| Wheat gluten, whether or not dried | 1109 | 5% |
if you want to know more details about HSN code for the products of milling industries than click for the source link- HSN pdf
Disclaimer
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
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