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Verified Category: Milling Products

HSN Code 1103

Cereal groats, meal and pellets, other than pre-packaged and labelled

Current GST Rate
0%
Verified ✓
Rate noteRate varies within this heading — 0%: Cereal groats, meal and pellets, other than…; 5%: Cereal groats, meal and pellets, including suji and…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1103 specifically identifies cereal groats, meal and pellets, other than 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 0% + SGST 0%
Inter-State Split
IGST 0%

Compliance Check-list

  • Mention HSN 1103 on all Tax Invoices for cereal groats, meal and pellets, other than 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 1103

"Classifying cereal groats, meal and pellets, other than pre-packaged and labelled correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Milling Products category. AasanKhata automatically monitors these shifts for you."