HSN Code for Wheat
The HSN code for wheat is 1001 in India.
The exact code depends on whether the wheat is durum wheat, seed-quality wheat, ordinary wheat or meslin. For standard wheat other than seed or durum wheat, the specific Indian tariff item is generally 10019910.
GST depends mainly on whether the wheat is sold as pre-packaged and labelled.
What Is the HSN Code for Wheat?
The broad HSN heading is:
1001 — Wheat and Meslin
Important classifications include:
- 10011100 – Durum wheat, seed
- 10011900 – Other durum wheat
- 10019100 – Other wheat and meslin, seed
- 10019910 – Wheat
- 10019920 – Meslin
For ordinary wheat that is not durum wheat or seed quality, 10019910 is the key product-level classification.
HSN Code for Different Wheat Types
| Product Type | HSN Code | GST Treatment |
|---|---|---|
| Durum wheat seed | 10011100 | Depends on applicable seed treatment |
| Other durum wheat | 10011900 | Nil or 5%, depending on packaging |
| Wheat seed | 10019100 | Seed treatment applies |
| Ordinary wheat | 10019910 | Nil or 5%, depending on packaging |
| Meslin | 10019920 | Nil or 5%, depending on packaging |
HSN Classification for Wheat
Wheat falls under Chapter 10 — Cereals.
The tariff separates wheat according to:
- Whether it is durum wheat
- Whether it is seed quality
- Whether it is ordinary wheat
- Whether it is meslin
This means businesses should avoid using only the broad 1001 heading where a more specific 8-digit code is available.
HSN Code for Ordinary Wheat
Ordinary wheat falling outside the durum and seed categories is classified under:
10019910 — Wheat
This is the most relevant specific HSN code for standard wheat grain in many commercial transactions.
HSN Code for Durum Wheat
Durum wheat is classified separately.
- 10011100 – Durum wheat seed
- 10011900 – Other durum wheat
The distinction matters because durum wheat has its own tariff subheading under HSN 1001.
HSN Code for Wheat Seed
Wheat intended for sowing falls under:
10019100 — Seed
Seed-quality wheat should therefore not automatically use 10019910, which applies to ordinary wheat.
GST Rate on Wheat
There is no single GST treatment for every sale of wheat.
Wheat Other Than Pre-Packaged and Labelled
Wheat under HSN 1001 that is not pre-packaged and labelled is:
Nil-rated under GST
This commonly applies to qualifying loose or bulk wheat supplies.
Pre-Packaged and Labelled Wheat
Pre-packaged and labelled wheat generally attracts:
5% GST
For an applicable intra-state supply:
- 2.5% CGST
- 2.5% SGST
For an applicable inter-state supply:
- 5% IGST
Packages Above 25 kg
For agricultural farm produce, packages containing more than 25 kg or 25 litres are excluded from the relevant “pre-packaged and labelled” definition for this GST treatment.
Therefore, qualifying bulk packages above this threshold do not attract 5% GST merely because the wheat is packed.
Wheat vs Wheat Flour HSN Code
Wheat grain and wheat flour do not use the same HSN heading.
- Wheat grain → HSN 1001
- Wheat or meslin flour → HSN 1101
So once wheat is milled into flour, the classification changes.
Wheat vs Meslin
HSN 1001 covers both wheat and meslin, but they have separate product-level tariff items.
- 10019910 – Wheat
- 10019920 – Meslin
Meslin is a mixture of wheat and rye and should not be classified as ordinary wheat when the product is actually meslin.
Related HSN Codes
| HSN Code | Description |
| 1001 | Wheat and meslin |
| 10011100 | Durum wheat seed |
| 10011900 | Other durum wheat |
| 10019100 | Other wheat and meslin seed |
| 10019910 | Wheat |
| 10019920 | Meslin |
| 1101 | Wheat or meslin flour |
FAQs About Wheat HSN Code
Is 10019910 the HSN code for all wheat?
No. 10019910 applies to ordinary wheat, while durum wheat and seed-quality wheat have separate tariff items.
Does packed wheat always attract 5% GST?
Not always. The 5% rate applies to qualifying pre-packaged and labelled wheat. Agricultural farm produce packed in quantities above 25 kg or 25 litres is excluded from this treatment.
Does wheat flour use HSN 1001?
No. Wheat flour is classified separately under HSN 1101.
Is seed-quality wheat classified differently?
Yes. Seed-quality wheat under the relevant non-durum category falls under 10019100, rather than ordinary wheat code 10019910.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 1001
- CBIC Circular No. 229/23/2024-GST — clarification on agricultural farm produce packages above 25 kg/25 litres
- Ministry of Commerce & Industry, Government of India — Indian tariff classification for wheat and meslin
- Government of India tariff schedules — HSN 10011100, 10011900, 10019100, 10019910 and 10019920
Last Reviewed: 6 October 2026
The exact HSN depends on whether the wheat is durum, seed quality, ordinary wheat or meslin. GST treatment depends mainly on whether the product is pre-packaged and labelled.
