Food & Grain HSN codes.
7 codes in this category with current GST rates, common product coverage, and FAQs for Indian SMB invoicing.
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HSN 1006 5% GST
Rice
HSN 1006 covers all varieties of rice — basmati, non-basmati, parboiled, broken. Packaged branded rice is taxed; loose rice is exempt.
Unit (UQC): KGS
HSN 1701 5% GST
Sugar
HSN 1701 covers cane and beet sugar including refined white sugar, jaggery (khandsari) in specific forms, and raw sugar. Standard GST rate is 5%.
Unit (UQC): KGS
HSN 0902 5% GST
Tea
HSN 0902 covers tea in all forms — leaf, dust, green, black, flavoured. GST is 5% on packaged tea; loose/bulk tea sold without packaging is exempt.
Unit (UQC): KGS
HSN 1001 0% GST
Wheat
HSN 1001 covers wheat and meslin — grain form, before milling. Loose (unbranded) wheat is exempt; pre-packaged labelled wheat attracts 5% GST.
Unit (UQC): KGS
HSN 1101 5% GST
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.
Unit (UQC): KGS
HSN 1512 5% GST
Edible Oil (sunflower, safflower, cottonseed)
HSN 1512 covers sunflower, safflower, and cottonseed oil. Most edible oils attract 5% GST across India. Vanaspati and specific modified oils have different codes.
Unit (UQC): LTR
HSN 1905 18% GST
Biscuits & Bakery
HSN 1905 covers bread, pastry, cakes, biscuits, and other bakers' wares. Rates range from 0% (bread) to 18% (branded biscuits, cakes, pastries).
Unit (UQC): PCS
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