---
title: "HSN Code for Other grains (excluding pre-packaged) | HSN 10049000 GST Rate"
description: "Find HSN and GST Rates for 10049000 related to Other grains (excluding pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-10049000/"
---

# HSN Code 10049000: Other grains (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 1004: Oats](https://busy.in/hsn/sub-chapter-1004/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other. (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| Other. | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 10049000 ?

It includes Other grains (excluding pre-packaged)

### Do e‑way bill and e‑invoice apply for 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.

### Can we claim ITC on inputs used to trade Other grains (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 Other grains (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 Other grains (excluding pre-packaged); Nil for exempt items if applicable).

### Any common misclassification issue with Other grains (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.

### Does packaging or labelling change the GST for Other grains (excluding pre-packaged)?

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.

## India's trade performance: HSN Code 10049000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹5 Cr (−3.68% YoY) — 0.0001% of India's total exports
- Imports: ₹155 Cr (+9.07% YoY) — 0.0026% of India's total imports
- Trade balance: −₹150 Cr (Deficit); surplus rank #11100 of 12657 HSN codes
- Share of Sub-Chapter 1004: 98.03% of its exports; import side 100.00%
- Rank within Sub-Chapter 1004: #1 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 52.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6617 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +348.70% in FY 2023-24
- Contribution to Sub-Ch. 1004: 98.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 10049000

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. 1004 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1004 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 100.00% | 51.35 | 0.0014% | — | 100.00% | −50.96 | #8368 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +79.49% | 98.59% | 57.10 | 0.0017% | +11.20% | 100.00% | −56.40 | #7935 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −1.43% | 95.83% | 111.00 | 0.0038% | +94.40% | 100.00% | −110.31 | #7974 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −42.03% | 83.33% | 109.78 | 0.0024% | −1.10% | 100.00% | −109.38 | #8724 |
| FY 2022-23 | 1.15 | 0.0000% | +187.50% | 78.77% | 173.98 | 0.0030% | +58.48% | 98.58% | −172.83 | #7984 |
| FY 2023-24 | 5.16 | 0.0001% | +348.70% | 97.73% | 142.12 | 0.0025% | −18.31% | 100.00% | −136.96 | #6540 |
| FY 2024-25 | 4.97 | 0.0001% | −3.68% | 98.03% | 155.01 | 0.0026% | +9.07% | 100.00% | −150.04 | #6617 |

- CAGR (7-year): exports 52.83%/yr, imports 20.22%/yr (consistently Deficit)

## Key trade insights: HSN Code 10049000 export-import analysis

### Consistent export growth: 52.83% CAGR over 7 years

India's exports under HSN Code 10049000 have grown at a compound annual rate of 52.83% over 7 fiscal years, rising from ₹0.39 Crore in FY 2018-19 to ₹4.97 Crore in FY 2024-25.

### HSN Code 10049000 ranked #6617 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 10049000 ranks #6617 out of 12657 HSN codes by total export value. Within Sub-Chapter 1004, it ranks #1 of 4. By trade surplus, it ranks #11100 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 10049000 exports

The strongest single-year export movement for HSN Code 10049000 was recorded in FY 2023-24, when exports surged by 348.70% over the prior year.

### India records a trade deficit of ₹150.04 Crore in HSN Code 10049000 goods

In FY 2024-25, India's imports of ₹155.01 Cr exceeded exports of ₹4.97 Cr, resulting in a trade deficit of ₹150.04 Crore — ranking #11100 of 12657 by surplus magnitude.

### Import growth of 20.22% CAGR signals rising demand for Other grains (excluding pre-packaged)

India's imports under HSN Code 10049000 have grown at 20.22% CAGR, reaching ₹155.01 Crore in FY 2024-25.

### HSN Code 10049000 contributes 98.03% of Sub-Chapter 1004 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 1004, HSN Code 10049000 ranks #1 by export value — accounting for 98.03% 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 1004

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 10049000: Other grains (excluding pre-packaged) (this hsn code) | ₹5 Cr |
| #2 | [HSN Code 10041000: Other seeds (excluding pre-packaged)](https://busy.in/hsn/hsn-10041000/) | < ₹1 Crore |
| — | [HSN Code 10040010: Oats oats : other](https://busy.in/hsn/hsn-10040010/) | — |
| — | [HSN Code 10040090: Maize (corn)other](https://busy.in/hsn/hsn-10040090/) | — |