HSN Code 1101
Atta / Wheat Flour / Maida
HSN 1101 covers wheat or meslin flour — atta, maida, suji/rava. Loose flour is exempt; pre-packaged branded flour attracts 5% GST.
HSN Code
1101
GST Rate
5%
Preferred UQC
KGS
Rate details & exceptions
Pre-packaged labelled atta / maida / suji → 5% GST. Loose flour sold by weight without packaging → exempt. Multi-grain atta (with added grains) stays under 1101 if wheat-predominant; otherwise check HSN 1102.
What HSN 1101 covers
HSN 1101 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Whole wheat atta
- Refined flour (maida)
- Suji / rava (semolina)
- Multi-grain atta (wheat-predominant)
- Pre-packaged bakery flour
How to enter HSN 1101 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
1101 - Description: Atta / Wheat Flour / Maida (or your specific SKU name)
- UQC:
KGS - Quantity, rate per unit, taxable value
- GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 1101 and the 5% rate the moment you type "atta / wheat flour / maida" in the item description — so you don't memorise codes.
Questions people ask about HSN 1101
Is atta taxed or exempt?
5% if pre-packaged and labelled. Exempt (0%) if sold loose without packaging or branding. This applies regardless of package size — a 50 kg labelled bag and a 1 kg retail pack are both 5%.
What about multi-grain or fortified atta?
Multi-grain atta remains under HSN 1101 at 5% (packaged) if wheat is the predominant ingredient. Fortified atta (with added vitamins/minerals) same rate. If the formulation becomes primarily another grain, check HSN 1102 (other cereal flours).
Can a kirana store claim ITC on atta purchases?
Yes, if the store is GST-registered and purchases from a registered mill/wholesaler with valid invoices. The ITC flows into GSTR-3B automatically in 21bill once you record vendor bills.
Related codes
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.