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Verified Category: Milling Products

HSN Code 1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Cereal flours other than of wheat or meslin, maize…; 5%: Cereal flours other than of wheat or meslin i.e. maize…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1102 specifically identifies cereal flours other than of wheat or meslin i.e. maize (corn) flour, rye flour, etc., pre-packaged and labelled for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 1102 on all Tax Invoices for cereal flours other than of wheat or meslin i.e. maize (corn) flour, rye flour, etc., pre-packaged and labelled
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 1102

"Classifying cereal flours other than of wheat or meslin i.e. maize (corn) flour, rye flour, etc., pre-packaged and labelled correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Milling Products category. AasanKhata automatically monitors these shifts for you."