HSN Code 1001
Wheat
HSN 1001 covers wheat and meslin — grain form, before milling. Loose (unbranded) wheat is exempt; pre-packaged labelled wheat attracts 5% GST.
HSN Code
1001
GST Rate
Exempt
Preferred UQC
KGS
Rate details & exceptions
Loose wheat grain → 0% (exempt). Pre-packaged and labelled wheat (including private-label mill packaging) → 5%. Durum wheat follows the same rule. This exempt-vs-taxed distinction was clarified via CBIC notification in July 2022.
What HSN 1001 covers
HSN 1001 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.
- Common wheat (grain)
- Durum wheat
- Meslin (wheat + rye mixture)
- Pre-packaged branded wheat (private label)
How to enter HSN 1001 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
1001 - Description: Wheat (or your specific SKU name)
- UQC:
KGS - Quantity, rate per unit, taxable value
- GST rate: 0% / Exempt (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 1001 and the 0% rate the moment you type "wheat" in the item description — so you don't memorise codes.
Questions people ask about HSN 1001
Is wheat GST-exempt?
Yes, if sold loose without packaging or branding. Pre-packaged and labelled wheat (including mill or private-label packaging over 25 kg bags) attracts 5% GST. The distinction is packaging + branding, not weight alone.
What about wheat flour (atta)?
Wheat flour / atta is HSN 1101, not 1001. Same exempt-vs-taxed rule — loose atta is exempt, pre-packaged branded atta is 5%. See [HSN 1101](/hsn/atta-1101/) for details.
Mill sells packaged wheat to a wholesaler — GST applies?
Yes — 5% GST applies once the wheat is pre-packaged and labelled, regardless of whether the buyer is wholesale or retail. The wholesaler claims ITC on this if GST-registered.
Related codes
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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.