What products are classified under HSN 10061090 ?
It includes Other Paddy (Non-Packaged)
HSN Code 10061090 represents Other Paddy (Non-Packaged) under GST classification. This code helps businesses identify Other Paddy (Non-Packaged) correctly for billing, taxation, and trade. With HSN Code 10061090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Paddy (Non-Packaged).
HSN Code 10061090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 10 | Cereals | 1006 | Rice | Rice in the husk (paddy or rough): Other . (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| 10 | Cereals | 1006 | Rice | Rice in the husk (paddy or rough): Other . | 2.5% | 2.5% | 5% | 0% |
Other Paddy (Non-Packaged) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Rice in the husk (paddy or rough): Of seed quality . | |
| Husked (brown) rice . (other than pre-packaged and labelled) | |
| Husked (brown) rice . | |
| Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled . (other than pre-packaged and labelled) | |
| Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled . | |
| Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . (other than pre-packaged and labelled) | |
| Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . | |
| Semi-milled or wholly-milled rice, whether or not polished or glazed : Other . (other than pre-packaged and labelled) | |
| Semi-milled or wholly-milled rice, whether or not polished or glazed : Other . | |
| Broken rice . (other than pre-packaged and labelled) | |
| Broken rice . |
Rice in the husk (paddy or rough): Of seed quality .
Husked (brown) rice . (other than pre-packaged and labelled)
Husked (brown) rice .
Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled . (other than pre-packaged and labelled)
Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled .
Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . (other than pre-packaged and labelled)
Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice .
Semi-milled or wholly-milled rice, whether or not polished or glazed : Other . (other than pre-packaged and labelled)
Semi-milled or wholly-milled rice, whether or not polished or glazed : Other .
Broken rice . (other than pre-packaged and labelled)
Broken rice .
| Order Number | Description |
|---|---|
| Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand) | |
| M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan) |
Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand)
M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
It includes Other Paddy (Non-Packaged)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Paddy (Non-Packaged); Nil for exempt items if applicable).
Under HSN 10061090, Other Paddy (Non-Packaged) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.