{"id":7257,"date":"2024-01-11T10:58:24","date_gmt":"2024-01-11T10:58:24","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7257"},"modified":"2026-10-06T12:09:55","modified_gmt":"2026-10-06T12:09:55","slug":"hsn-code-for-wheat","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-wheat\/","title":{"rendered":"HSN Code for Wheat"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">HSN Code for Wheat<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>HSN code for wheat is 1001<\/strong> in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 <strong>10019910<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GST depends mainly on whether the wheat is sold as <strong>pre-packaged and labelled<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the HSN Code for Wheat?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The broad HSN heading is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1001 \u2014 Wheat and Meslin<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important classifications include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10011100<\/strong> \u2013 Durum wheat, seed<\/li>\n\n\n\n<li><strong>10011900<\/strong> \u2013 Other durum wheat<\/li>\n\n\n\n<li><strong>10019100<\/strong> \u2013 Other wheat and meslin, seed<\/li>\n\n\n\n<li><strong>10019910<\/strong> \u2013 Wheat<\/li>\n\n\n\n<li><strong>10019920<\/strong> \u2013 Meslin<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For ordinary wheat that is not durum wheat or seed quality, <strong>10019910<\/strong> is the key product-level classification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">HSN Code for Different Wheat Types<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Product Type<\/th><th>HSN Code<\/th><th>GST Treatment<\/th><\/tr><tr><td>Durum wheat seed<\/td><td><strong>10011100<\/strong><\/td><td>Depends on applicable seed treatment<\/td><\/tr><tr><td>Other durum wheat<\/td><td><strong>10011900<\/strong><\/td><td>Nil or 5%, depending on packaging<\/td><\/tr><tr><td>Wheat seed<\/td><td><strong>10019100<\/strong><\/td><td>Seed treatment applies<\/td><\/tr><tr><td>Ordinary wheat<\/td><td><strong>10019910<\/strong><\/td><td>Nil or 5%, depending on packaging<\/td><\/tr><tr><td>Meslin<\/td><td><strong>10019920<\/strong><\/td><td>Nil or 5%, depending on packaging<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">HSN Classification for Wheat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wheat falls under <strong>Chapter 10 \u2014 Cereals<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tariff separates wheat according to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether it is durum wheat<\/li>\n\n\n\n<li>Whether it is seed quality<\/li>\n\n\n\n<li>Whether it is ordinary wheat<\/li>\n\n\n\n<li>Whether it is meslin<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This means businesses should avoid using only the broad <strong>1001<\/strong> heading where a more specific 8-digit code is available.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">HSN Code for Ordinary Wheat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ordinary wheat falling outside the durum and seed categories is classified under:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10019910 \u2014 Wheat<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the most relevant specific HSN code for standard wheat grain in many commercial transactions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">HSN Code for Durum Wheat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Durum wheat is classified separately.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10011100<\/strong> \u2013 Durum wheat seed<\/li>\n\n\n\n<li><strong>10011900<\/strong> \u2013 Other durum wheat<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The distinction matters because durum wheat has its own tariff subheading under HSN 1001.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">HSN Code for Wheat Seed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wheat intended for sowing falls under:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10019100 \u2014 Seed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seed-quality wheat should therefore not automatically use <strong>10019910<\/strong>, which applies to ordinary wheat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Wheat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There is no single GST treatment for every sale of wheat.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Wheat Other Than Pre-Packaged and Labelled<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Wheat under HSN 1001 that is <strong>not pre-packaged and labelled<\/strong> is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nil-rated under GST<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This commonly applies to qualifying loose or bulk wheat supplies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pre-Packaged and Labelled Wheat<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pre-packaged and labelled wheat generally attracts:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5% GST<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an applicable intra-state supply:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2.5% CGST<\/strong><\/li>\n\n\n\n<li><strong>2.5% SGST<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For an applicable inter-state supply:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>5% IGST<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Packages Above 25 kg<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For agricultural farm produce, packages containing <strong>more than 25 kg or 25 litres<\/strong> are excluded from the relevant \u201cpre-packaged and labelled\u201d definition for this GST treatment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, qualifying bulk packages above this threshold do not attract 5% GST merely because the wheat is packed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Wheat vs Wheat Flour HSN Code<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wheat grain and wheat flour do <strong>not<\/strong> use the same HSN heading.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Wheat grain<\/strong> \u2192 HSN <strong>1001<\/strong><\/li>\n\n\n\n<li><strong>Wheat or meslin flour<\/strong> \u2192 HSN <strong>1101<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">So once wheat is milled into flour, the classification changes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Wheat vs Meslin<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">HSN 1001 covers both <strong>wheat and meslin<\/strong>, but they have separate product-level tariff items.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>10019910<\/strong> \u2013 Wheat<\/li>\n\n\n\n<li><strong>10019920<\/strong> \u2013 Meslin<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Meslin is a mixture of wheat and rye and should not be classified as ordinary wheat when the product is actually meslin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Related HSN Codes<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>HSN Code<\/td><td>Description<\/td><\/tr><tr><td><strong>1001<\/strong><\/td><td>Wheat and meslin<\/td><\/tr><tr><td><strong>10011100<\/strong><\/td><td>Durum wheat seed<\/td><\/tr><tr><td><strong>10011900<\/strong><\/td><td>Other durum wheat<\/td><\/tr><tr><td><strong>10019100<\/strong><\/td><td>Other wheat and meslin seed<\/td><\/tr><tr><td><strong>10019910<\/strong><\/td><td>Wheat<\/td><\/tr><tr><td><strong>10019920<\/strong><\/td><td>Meslin<\/td><\/tr><tr><td><strong>1101<\/strong><\/td><td>Wheat or meslin flour<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs About Wheat HSN Code<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Is 10019910 the HSN code for all wheat?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. <strong>10019910 applies to ordinary wheat<\/strong>, while durum wheat and seed-quality wheat have separate tariff items.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Does packed wheat always attract 5% GST?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not always. The 5% rate applies to qualifying <strong>pre-packaged and labelled<\/strong> wheat. Agricultural farm produce packed in quantities above <strong>25 kg or 25 litres<\/strong> is excluded from this treatment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Does wheat flour use HSN 1001?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. Wheat flour is classified separately under <strong>HSN 1101<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is seed-quality wheat classified differently?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Seed-quality wheat under the relevant non-durum category falls under <strong>10019100<\/strong>, rather than ordinary wheat code 10019910.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Central Board of Indirect Taxes and Customs (CBIC) \u2014 GST Goods and Services Rates for HSN 1001<\/li>\n\n\n\n<li>CBIC Circular No. 229\/23\/2024-GST \u2014 clarification on agricultural farm produce packages above 25 kg\/25 litres<\/li>\n\n\n\n<li>Ministry of Commerce &amp; Industry, Government of India \u2014 Indian tariff classification for wheat and meslin<\/li>\n\n\n\n<li>Government of India tariff schedules \u2014 HSN 10011100, 10011900, 10019100, 10019910 and 10019920<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 6 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>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.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>HSN Code for Wheat The HSN code for wheat is 1001 in India. The exact code depends on whether the [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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