What products are classified under HSN 10063020 ?
It includes 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).
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% |
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 .
| 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)
It includes 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.
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.
Under HSN 10063020, Basmati Rice (Excluding Pre-Packaged) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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).
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.
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.