Headings in chapter 10 and their GST
| HSN | Description | GST |
|---|
| 1001 | Wheat and meslin11 tariff items | 0% or 5% |
| 1002 | Rye4 tariff items | 0% or 5% |
| 1003 | Barley4 tariff items | 0% or 5% |
| 1004 | Oats4 tariff items | 0% or 5% |
| 1005 | Maize (corn)7 tariff items | 0% or 5% |
| 1006 | Rice13 tariff items | 0% or 5% |
| 1007 | Grain sorghum4 tariff items | 0% or 5% |
| 1008 | Buckwheat millet and canary seeds, other cereals35 tariff items | 0% or 5% |
| 1009 | Other1 tariff item | 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 10 covers
Chapter 10 of the tariff is "Cereals". It has 9 four-digit headings and 83 eight-digit tariff items, such as 1001 (Wheat and meslin), 1002 (Rye), 1003 (Barley).
GST rates in chapter 10
Most of its tariff items are taxed at 18%. By tariff item: 1 at 18%. For 82 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 10 goods?
Most of its tariff items are taxed at 18%. Of the 83 eight-digit codes in chapter 10, 1 at 18%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 1001?
Heading 1001 is "Wheat and meslin". GST: 0% or 5%.