--- title: "HSN Code for Groats & meal (Wheat – Groat) | HSN 11031110 GST Rate" description: "Find HSN and GST Rates for 11031110 related to Groats & meal (Wheat – Groat) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-11031110/" --- # HSN Code 11031110: Groats & meal (Wheat – Groat) - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 11: Milling Industry Products, Malt, Starches and Inulin](https://busy.in/hsn/chapter-11/) - [Sub-chapter 1103: Cereal groats, meal & pellets](https://busy.in/hsn/sub-chapter-1103/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Groats and meal : Of Wheat : Groat .(other than pre-packaged and labelled) | 0% | 0% | 0% | 0% | | Groats and meal : Of Wheat : Groat . | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 11031110 ? It includes Groats & meal (Wheat – Groat) ### How should mixed supplies be billed when Groats & meal (Wheat – Groat) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Groats & meal (Wheat – Groat); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Groats & meal (Wheat – Groat)? 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 Groats & meal (Wheat – Groat)? 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 Groats & meal (Wheat – Groat)? Under HSN 11031110, Groats & meal (Wheat – Groat) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Groats & meal (Wheat – Groat)? 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 Groats & meal (Wheat – Groat)? 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 11031110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (+83.02% YoY) — 0.0002% of India's total exports - Imports: < ₹1 Crore (+128.57% YoY) — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3620 of 12657 HSN codes - Share of Sub-Chapter 1103: 2.44% of its exports; import side 63.37% - Rank within Sub-Chapter 1103: #3 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: -25.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6264 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +83.02% in FY 2024-25 - Contribution to Sub-Ch. 1103: 2.44% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 11031110 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. 1103 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1103 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 40.52 | 0.0018% | — | 17.18% | < ₹1 Crore | 0.0000% | — | 0.30% | +40.51 | #3181 | | FY 2019-20 | 17.99 | 0.0008% | −55.60% | 9.37% | < ₹1 Crore | 0.0000% | +200.00% | 9.38% | +17.96 | #4256 | | FY 2020-21 | 13.01 | 0.0006% | −27.68% | 5.63% | < ₹1 Crore | 0.0000% | +66.67% | 4.46% | +12.96 | #4757 | | FY 2021-22 | 17.93 | 0.0006% | +37.82% | 6.41% | < ₹1 Crore | 0.0000% | +240.00% | 22.97% | +17.76 | #4732 | | FY 2022-23 | 8.54 | 0.0002% | −52.37% | 1.97% | < ₹1 Crore | 0.0000% | −70.59% | 9.62% | +8.49 | #5833 | | FY 2023-24 | 3.71 | 0.0001% | −56.56% | 1.16% | < ₹1 Crore | 0.0000% | +460.00% | 14.97% | +3.43 | #6914 | | FY 2024-25 | 6.79 | 0.0002% | +83.02% | 2.44% | < ₹1 Crore | 0.0000% | +128.57% | 63.37% | +6.15 | #6264 | - CAGR (7-year): exports -25.75%/yr, imports 100.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 11031110 export-import analysis ### Export decline: -25.75% CAGR over 7 years India's exports under HSN Code 11031110 have declined at a compound annual rate of -25.75% over 7 fiscal years, falling from ₹40.52 Crore in FY 2018-19 to ₹6.79 Crore in FY 2024-25. ### HSN Code 11031110 ranked #6264 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 11031110 ranks #6264 out of 12657 HSN codes by total export value. Within Sub-Chapter 1103, it ranks #3 of 5. By trade surplus, it ranks #3620 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 11031110 exports The strongest single-year export movement for HSN Code 11031110 was recorded in FY 2024-25, when exports surged by 83.02% over the prior year. ### India maintains a trade surplus of ₹6.15 Crore in HSN Code 11031110 goods In FY 2024-25, India's exports of ₹6.79 Cr exceeded imports of ₹0.64 Cr, resulting in a trade surplus of ₹6.15 Crore — ranking #3620 of 12657 by surplus magnitude. ### Import growth of 100.00% CAGR signals rising demand for Groats & meal (Wheat – Groat) India's imports under HSN Code 11031110 have grown at 100.00% CAGR, reaching ₹0.64 Crore in FY 2024-25. ### HSN Code 11031110 contributes 2.44% of Sub-Chapter 1103 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 1103, HSN Code 11031110 ranks #3 by export value — accounting for 2.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 63.37% share (rank #1). ## Related HSN Codes in Sub-Chapter 1103 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 11031300: Maize (corn) groats and meal (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11031300/) | ₹261 Cr | | #2 | [HSN Code 11031900: Groats & meal (Other cereals)](https://busy.in/hsn/hsn-11031900/) | ₹7 Cr | | #3 | HSN Code 11031110: Groats & meal (Wheat – Groat) (this hsn code) | ₹7 Cr | | #4 | [HSN Code 11032000: Pellets .(other than pre-packaged and labelled)](https://busy.in/hsn/hsn-11032000/) | ₹4 Cr | | #5 | [HSN Code 11031120: Wheat meal (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11031120/) | < ₹1 Crore |