Atta HSN Code: Classification for Whole Wheat and Chakki Atta
Atta and wheat flour are widely used in Indian homes and food businesses. Under GST they are treated as milled products of cereals and fall under Chapter 11 of the HSN. Most common varieties of wheat flour, including regular atta and chakki atta, are covered by heading 1101, which deals with wheat or meslin flour.
The GST rate on atta depends largely on branding and packaging, not on the exact grind or recipe. Loose, unbranded atta for household consumption is generally exempt, while branded and pre packaged atta is taxed at 5%. Using the correct HSN code and understanding these conditions is important for flour mills, traders and retailers.
HSN Code and GST Rate Summary
| Product / Service | HSN / SAC Code | GST Rate | Notes / Conditions |
|---|---|---|---|
| Whole wheat atta sold loose, unbranded | 1101 00 00 | 0% | Bulk supplies of wheat flour not put up in pre-packaged and labelled units. |
| Whole wheat atta / chakki atta in pre-packaged and labelled packs | 1101 00 00 | 5% | Retail packs bearing a brand name or meeting pre-packaging conditions. |
| Refined wheat flour / maida | 1101 00 00 | 5% | Rate may vary depending on branding and packaging conditions similar to atta. |
What is the HSN code for whole wheat atta?
Whole wheat atta is generally classified under HSN 1101 00 00, which covers wheat or meslin flour. This heading includes regular atta ground in roller mills as well as traditional chakki ground flour. The same HSN applies whether the atta is sold to households, restaurants or food processors.
What Is the HSN Code for Atta?
For GST purposes, atta is treated as wheat flour and placed under Chapter 11, heading 1101. The full code 1101 00 00 is commonly used in invoices. If a business deals in multiple cereal flours, each flour should be classified according to its own heading, but ordinary atta stays under 1101.
How Whole Wheat Atta and Chakki Atta Are Classified under HSN
Chakki atta is essentially whole wheat flour produced in a stone mill. There is no separate HSN code created just for chakki atta. It uses the same heading 1101 as any other wheat flour. The description on the invoice can mention 'chakki atta' to explain the product, but the HSN code remains 1101 00 00 for GST reporting.
If you also sell multigrain atta or atta blended with other cereals or pulses, you should check whether the mixture still falls under wheat flour or needs to be shifted to a different heading based on its composition.
The HSN Code for Wheat Flour
Wheat flour, whether sold as atta, maida or suji, is generally brought under heading 1101. Different forms may still use the same four or eight digit code as long as wheat remains the main cereal. Many traders therefore use 1101 00 00 for most basic wheat flour items. The GST rate is typically 0% for loose unbranded supplies and 5% for branded or pre packaged and labelled packs.
GST on Atta and Wheat Flour Products
Atta is considered an essential food item, so GST rules are designed to keep the basic version affordable. Loose, unbranded atta supplied in bulk is generally exempt from GST. Once the flour is put in pre packaged and labelled retail packs or sold under a brand name, GST at 5% applies. Value added products like fortified atta, ready mixes or flavoured flours may attract different rates depending on ingredients and classification.
Businesses should review their product list periodically to make sure each SKU has the correct HSN code and GST rate. This helps avoid disputes during departmental audits and makes input tax credit flow smoother through the supply chain.
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
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What is the HSN code for whole wheat atta?
Whole wheat atta is generally classified under HSN 1101 00 00, which covers wheat or meslin flour. Both roller milled atta and chakki atta use the same heading for GST purposes.
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How are chakki atta and processed flour classified under HSN?
Chakki atta is treated as wheat flour and placed under heading 1101, just like other forms of atta. Processed flours such as maida or fine wheat flour also usually stay under 1101, with GST at 0% for loose unbranded supplies and 5% for branded, pre packaged and labelled products.
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Does GST apply to atta products differently based on packaging?
Yes. Packaging and branding are key factors. Loose unbranded atta is generally exempt from GST, while branded or pre packaged and labelled atta attracts 5% GST. You should structure your invoices accordingly.
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Can atta used for making bread be classified separately?
Atta supplied to bakeries or food manufacturers is usually still treated as wheat flour under HSN 1101. The downstream bread or bakery items will have their own classification, but the flour itself keeps the same HSN when sold as a raw material.
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Are organic atta products categorized differently under HSN?
Organic status does not normally create a separate HSN code. Organic atta is still classified under 1101, though labelling may show organic certification. The GST rate will follow the same pattern as regular atta, based on whether it is loose and unbranded or sold in pre packaged and labelled form.