HSN Code 10063020: Basmati Rice (Excluding Pre-Packaged)

HSN Code 10063020 represents Basmati Rice (Excluding Pre-Packaged) under GST classification. This code helps businesses identify Basmati Rice (Excluding Pre-Packaged) correctly for billing, taxation, and trade. With HSN Code 10063020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Basmati Rice (Excluding Pre-Packaged).

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Description of Goods for Basmati Rice (Excluding Pre-Packaged)

HSN Code 10063020 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 Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . (other than pre-packaged and labelled) 0% 0% 0% 0%
10 Cereals 1006 Rice Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . 2.5% 2.5% 5% 0%

Description of goods

Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . (other than pre-packaged and labelled)

Chapter

10 – Cereals

Sub Chapter

1006 – Rice

CGST 0%
SGST 0%
IGST 0%
CESS 0%

Description of goods

Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice .

Chapter

10 – Cereals

Sub Chapter

1006 – Rice

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 10063020 not include?

Basmati Rice (Excluding Pre-Packaged) does not include products with the following descriptions:

HSN Code Description
Rice in the husk (paddy or rough): Of seed quality .
Rice in the husk (paddy or rough): Other . (other than pre-packaged and labelled)
Rice in the husk (paddy or rough): Other .
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 : 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 .

Rice in the husk (paddy or rough): Other . (other than pre-packaged and labelled)

Rice in the husk (paddy or rough): Other .

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 : 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 .

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Case Laws Related to HSN Code 10063020

Order Number Description
Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand)
Aditya Birla Retail Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand)

Aditya Birla Retail Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

FAQs for HSN Code 10063020

What products are classified under HSN 10063020 ?

It includes Basmati Rice (Excluding Pre-Packaged)

Any common misclassification issue with Basmati Rice (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 Basmati Rice (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.

Can we claim ITC on inputs used to trade Basmati Rice (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 much GST applies to Basmati Rice (Excluding Pre-Packaged)?

Under HSN 10063020, Basmati Rice (Excluding Pre-Packaged) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

How should mixed supplies be billed when Basmati Rice (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 Basmati Rice (Excluding Pre-Packaged); Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Basmati Rice (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.

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.

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