HSN Code 10019910: Wheat (excluding pre-packaged)

HSN Code 10019910 represents Wheat (excluding pre-packaged) under GST classification. This code helps businesses identify Wheat (excluding pre-packaged) correctly for billing, taxation, and trade. With HSN Code 10019910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Wheat (excluding pre-packaged).

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Description of Goods for HSN Code 10019910

HSN Code 10019910 relates to the following description.

Description of Goods

Other : Other : Wheat. (other than pre-packaged and labelled)

Chapter

10 - Cereals

Sub Chapter

1001 - Wheat and meslin

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Other : Other : Wheat.

Chapter

10 - Cereals

Sub Chapter

1001 - Wheat and meslin

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 10019910 not include?

Wheat (excluding pre-packaged) does not include products with the following descriptions.

India’s Trade Performance — HSN Code 10019910 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹12 Cr

−97.53% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹369 Cr

+36.67% vs FY 2023-24

0.0061% of India’s total imports

Trade Balance

FY 2024-25

−₹357 Cr

Trade Deficit

Surplus rank #11691 of 12657 HSN codes

% of Sub-Chapter 1001

FY 2024-25

67.42%

Share of Sub-Chapter 1001’s total exports in FY 2024-25

Import side: 100.00% of Sub-Chapter 1001’s imports

Rank Within Sub-Chapter 1001

FY 2024-25

#1 of 11

Position by export value among HSN codes in Sub-Chapter 1001

Import-side rank: #1 of 11

At a glance

−45.07%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5611

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+839.17%

Peak Growth Year

FY 2020-21 · strongest single-year move

67.42%

Contribution to Sub-Ch. 1001

Share of Sub-Chapter 1001 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #755

Balance

+417.67

Exports

422.74 ₹ Cr

0.0185% share

YoY

99.59% of Sub-Ch. 1001

Imports

5.07 ₹ Cr

0.0001% share

YoY

93.20% of Sub-Ch. 1001

FY 2019-20 Exp. Rank #722

Balance

+438.61

Exports

443.17 ₹ Cr

0.0201% share

+4.83% YoY

99.77% of Sub-Ch. 1001

Imports

4.56 ₹ Cr

0.0001% share

−10.06% YoY

98.49% of Sub-Ch. 1001

FY 2020-21 Exp. Rank #70

Balance

+4,162.13

Exports

4,162.14 ₹ Cr

0.1935% share

+839.17% YoY

99.74% of Sub-Ch. 1001

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−99.78% YoY

100.00% of Sub-Ch. 1001

FY 2021-22 Exp. Rank #23

Balance

+15,768.68

Exports

15,768.85 ₹ Cr

0.5025% share

+278.86% YoY

99.52% of Sub-Ch. 1001

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+1,600.00% YoY

94.44% of Sub-Ch. 1001

FY 2022-23 Exp. Rank #33

Balance

+11,684.07

Exports

11,685.25 ₹ Cr

0.3227% share

−25.90% YoY

98.75% of Sub-Ch. 1001

Imports

1.18 ₹ Cr

0.0000% share

+594.12% YoY

2.56% of Sub-Ch. 1001

FY 2023-24 Exp. Rank #1013

Balance

+199.41

Exports

469.41 ₹ Cr

0.0130% share

−95.98% YoY

99.70% of Sub-Ch. 1001

Imports

270.00 ₹ Cr

0.0048% share

+22,781.36% YoY

86.42% of Sub-Ch. 1001

FY 2024-25 Exp. Rank #5611

Balance

−357.40

Exports

11.61 ₹ Cr

0.0003% share

−97.53% YoY

67.42% of Sub-Ch. 1001

Imports

369.01 ₹ Cr

0.0061% share

+36.67% YoY

100.00% of Sub-Ch. 1001

CAGR · 7-Year

Exports

−45.07% /yr

Imports

104.33% /yr

Consistently Deficit
Sub-Chapter 1001 total

reference, FY 2024-25

Export

₹17.22 Cr

Import

₹369.01 Cr

Trade Balance

−351.79

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 10019910 and GST compliance.

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).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.