HSN Code 10064000: Broken rice

HSN Code 10064000 represents Broken rice under GST classification. This code helps businesses identify Broken rice correctly for billing, taxation, and trade. With HSN Code 10064000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Broken rice.

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Description of Goods for Broken rice

HSN Code 10064000 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 Broken rice . (other than pre-packaged and labelled) 0% 0% 0% 0%
10 Cereals 1006 Rice Broken rice . 2.5% 2.5% 5% 0%

Description of goods

Broken 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

Broken rice .

Chapter

10 – Cereals

Sub Chapter

1006 – Rice

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

What does HSN Code 10064000 not include?

Broken rice 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 : 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 .

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 : 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 .

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Case Laws Related to HSN Code 10064000

Order Number Description
Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand)
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. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

FAQs for HSN Code 10064000

What products are classified under HSN 10064000 ?

It includes Broken rice

How should mixed supplies be billed when Broken rice is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Broken rice; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Broken rice?

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.

Any common misclassification issue with Broken rice?

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.

Do e‑way bill and e‑invoice apply for Broken rice?

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.

How much GST applies to Broken rice?

Under HSN 10064000, Broken rice attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

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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