What products are classified under HSN 10049000 ?
It includes Other grains (excluding pre-packaged)
HSN Code 10049000 represents Other grains (excluding pre-packaged) under GST classification. This code helps businesses identify Other grains (excluding pre-packaged) correctly for billing, taxation, and trade. With HSN Code 10049000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other grains (excluding pre-packaged).
HSN Code 10049000 relates to the following description:
Other grains (excluding pre-packaged) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| OATS OATS : OF SEED QUALITY | |
| OATS OATS : OTHER | |
| Seed. (other than pre-packaged and labelled) | |
| Seed. |
OATS OATS : OF SEED QUALITY
OATS OATS : OTHER
Seed. (other than pre-packaged and labelled)
Seed.
It includes Other grains (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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other grains (excluding pre-packaged); Nil for exempt items if applicable).
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.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
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.