Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1107 specifically identifies malt, whether or not roasted 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 1107 on all Tax Invoices for malt, whether or not roasted
✓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 1107

"Classifying malt, whether or not roasted 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."