--- title: "HSN Code for Wheat (excluding pre-packaged) | HSN 10019910 GST Rate" description: "Find HSN and GST Rates for 10019910 related to Wheat (excluding pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-10019910/" --- # HSN Code 10019910: Wheat (excluding pre-packaged) - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/) - [Sub-chapter 1001: Wheat & Meslin](https://busy.in/hsn/sub-chapter-1001/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Wheat. (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% | | Other : Other : Wheat. | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 10019910 ? It includes Wheat (excluding pre-packaged) ### Do e‑way bill and e‑invoice apply for Wheat (excluding pre-packaged)? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Wheat (excluding pre-packaged)? Under HSN 10019910, Wheat (excluding pre-packaged) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Wheat (excluding pre-packaged)? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Wheat (excluding pre-packaged)? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Wheat (excluding pre-packaged) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wheat (excluding pre-packaged); Nil for exempt items if applicable). ## India's trade performance: HSN Code 10019910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (−97.53% YoY) — 0.0003% of India's total exports - Imports: ₹369 Cr (+36.67% YoY) — 0.0061% of India's total imports - Trade balance: −₹357 Cr (Deficit); surplus rank #11691 of 12657 HSN codes - Share of Sub-Chapter 1001: 67.42% of its exports; import side 100.00% - Rank within Sub-Chapter 1001: #1 of 11 by export value; import-side #1 ### Key metrics - Export CAGR: -45.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5611 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +839.17% in FY 2020-21 - Contribution to Sub-Ch. 1001: 67.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 10019910 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1001 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1001 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 422.74 | 0.0185% | — | 99.59% | 5.07 | 0.0001% | — | 93.20% | +417.67 | #755 | | FY 2019-20 | 443.17 | 0.0201% | +4.83% | 99.77% | 4.56 | 0.0001% | −10.06% | 98.49% | +438.61 | #722 | | FY 2020-21 | 4,162.14 | 0.1935% | +839.17% | 99.74% | < ₹1 Crore | 0.0000% | −99.78% | 100.00% | +4,162.13 | #70 | | FY 2021-22 | 15,768.85 | 0.5025% | +278.86% | 99.52% | < ₹1 Crore | 0.0000% | +1,600.00% | 94.44% | +15,768.68 | #23 | | FY 2022-23 | 11,685.25 | 0.3227% | −25.90% | 98.75% | 1.18 | 0.0000% | +594.12% | 2.56% | +11,684.07 | #33 | | FY 2023-24 | 469.41 | 0.0130% | −95.98% | 99.70% | 270.00 | 0.0048% | +22,781.36% | 86.42% | +199.41 | #1013 | | FY 2024-25 | 11.61 | 0.0003% | −97.53% | 67.42% | 369.01 | 0.0061% | +36.67% | 100.00% | −357.40 | #5611 | - CAGR (7-year): exports -45.07%/yr, imports 104.33%/yr (consistently Deficit) ## Key trade insights: HSN Code 10019910 export-import analysis ### Export decline: -45.07% CAGR over 7 years India's exports under HSN Code 10019910 have declined at a compound annual rate of -45.07% over 7 fiscal years, falling from ₹422.74 Crore in FY 2018-19 to ₹11.61 Crore in FY 2024-25. ### HSN Code 10019910 ranked #5611 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 10019910 ranks #5611 out of 12657 HSN codes by total export value. Within Sub-Chapter 1001, it ranks #1 of 11. By trade surplus, it ranks #11691 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 10019910 exports The strongest single-year export movement for HSN Code 10019910 was recorded in FY 2020-21, when exports surged by 839.17% over the prior year. ### India records a trade deficit of ₹357.40 Crore in HSN Code 10019910 goods In FY 2024-25, India's imports of ₹369.01 Cr exceeded exports of ₹11.61 Cr, resulting in a trade deficit of ₹357.40 Crore — ranking #11691 of 12657 by surplus magnitude. ### Import growth of 104.33% CAGR signals rising demand for Wheat (excluding pre-packaged) India's imports under HSN Code 10019910 have grown at 104.33% CAGR, reaching ₹369.01 Crore in FY 2024-25. ### HSN Code 10019910 contributes 67.42% of Sub-Chapter 1001 exports — ranked #1 Among the 11 HSN codes under Sub-Chapter 1001, HSN Code 10019910 ranks #1 by export value — accounting for 67.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 1001 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 10019910: Wheat (excluding pre-packaged) (this hsn code) | ₹12 Cr | | #2 | [HSN Code 10019100: Other seeds (excluding pre-packaged)](https://busy.in/hsn/hsn-10019100/) | ₹5 Cr | | #3 | [HSN Code 10011100: Durum wheat seeds, not pre-packaged](https://busy.in/hsn/hsn-10011100/) | < ₹1 Crore | | — | [HSN Code 10011900: Durum wheat: Other (non-packaged)](https://busy.in/hsn/hsn-10011900/) | Nil | | — | [HSN Code 10019920: Meslin (non-labelled)](https://busy.in/hsn/hsn-10019920/) | Nil | | — | [HSN Code 10011010: Wheat and meslin durum wheat : of seed quality](https://busy.in/hsn/hsn-10011010/) | — | | — | [HSN Code 10011090: Wheat and meslin other : wheat of seed quality](https://busy.in/hsn/hsn-10011090/) | — | | — | [HSN Code 10019010: Wheat and meslin other : other wheat](https://busy.in/hsn/hsn-10019010/) | — | | — | [HSN Code 10019020: Wheat and meslin other : meslin : of seed quality](https://busy.in/hsn/hsn-10019020/) | — | | — | [HSN Code 10019031: Wheat and meslin other : meslin : other](https://busy.in/hsn/hsn-10019031/) | — |