HSN Code 1006
Rice
HSN 1006 covers all varieties of rice — basmati, non-basmati, parboiled, broken. Packaged branded rice is taxed; loose rice is exempt.
HSN Code
1006
GST Rate
5%
Preferred UQC
KGS
Rate details & exceptions
Loose (unbranded) rice is 0% / exempt. Pre-packaged and labelled rice (including private-label) is 5%. Brown rice, rice flour, and parboiled rice follow the same rule.
What HSN 1006 covers
HSN 1006 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.
- Basmati rice (packaged, branded)
- Non-basmati white rice
- Parboiled rice (ponni, sona masuri)
- Brown rice
- Broken rice
- Rice flour (HSN 1102)
How to enter HSN 1006 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
1006 - Description: Rice (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 1006 and the 5% rate the moment you type "rice" in the item description — so you don't memorise codes.
Questions people ask about HSN 1006
What is the GST rate on rice in 2026?
5% on pre-packaged, labelled rice (including private-label / mill brands). 0% (exempt) on loose rice sold without packaging or branding. This distinction was clarified by CBIC in 2022 and still applies.
Do I need to enter HSN 1006 on every invoice?
Required at 4-digit if your annual turnover crosses ₹5 Cr. Below that threshold it's optional but recommended. In 21bill you set HSN 1006 on your 'rice' product in the master once, and every invoice line using that product inherits it — no typing each time.
Is basmati rice at a different rate?
No. Pre-packaged basmati, non-basmati, parboiled, and broken rice are all at 5%. The product type does not change the rate; only the packaging/branding distinction matters for exempt-vs-taxed classification.
What HSN for rice flour?
Rice flour is HSN 1102 (cereal flours other than wheat), at 5% GST for pre-packaged varieties. Loose rice flour follows the same exempt-if-unbranded rule as rice itself.
Related codes
Related on 21bill
Stop looking up HSN codes manually.
21bill auto-suggests HSN codes and GST rates as you type product names. The platform is invite-only — contact us to request access for your team.
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.