--- title: "HSN Code for Other Hulled Cereals (Non-Packaged) | HSN 11042900 GST Rate" description: "Find HSN and GST Rates for 11042900 related to Other Hulled Cereals (Non-Packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-11042900/" --- # HSN Code 11042900: Other Hulled Cereals (Non-Packaged) - [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 1104: Worked Cereal Grains (Except Rice)](https://busy.in/hsn/sub-chapter-1104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other worked grains (hulled) : of other cereals( other than those put up in unit container ) | 0% | 0% | 0% | 0% | | Other worked grains (hulled) : of other cereals | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 11042900 ? It includes Other Hulled Cereals (Non-Packaged) ### Does packaging or labelling change the GST for Other Hulled Cereals (Non-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 Other Hulled Cereals (Non-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. ### Any common misclassification issue with Other Hulled Cereals (Non-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. ### Do e‑way bill and e‑invoice apply for Other Hulled Cereals (Non-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. ### How should mixed supplies be billed when Other Hulled Cereals (Non-Packaged) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Hulled Cereals (Non-Packaged); Nil for exempt items if applicable). ## India's trade performance: HSN Code 11042900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (+17.84% YoY) — 0.0004% of India's total exports - Imports: < ₹1 Crore (+331.58% YoY) — 0.0000% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #3085 of 12657 HSN codes - Share of Sub-Chapter 1104: 8.78% of its exports; import side 0.20% - Rank within Sub-Chapter 1104: #3 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: -8.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5285 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +25.82% in FY 2022-23 - Contribution to Sub-Ch. 1104: 8.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 11042900 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. 1104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1104 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 25.07 | 0.0011% | — | 22.62% | < ₹1 Crore | 0.0000% | — | 0.01% | +25.06 | #3806 | | FY 2019-20 | 28.28 | 0.0013% | +12.80% | 25.12% | < ₹1 Crore | 0.0000% | +100.00% | 0.01% | +28.26 | #3669 | | FY 2020-21 | 32.42 | 0.0015% | +14.64% | 23.89% | Nil | 0.0000% | −100.00% | 0.00% | +32.42 | #3549 | | FY 2021-22 | 16.11 | 0.0005% | −50.31% | 12.28% | < ₹1 Crore | 0.0000% | — | 0.00% | +16.10 | #4879 | | FY 2022-23 | 20.27 | 0.0006% | +25.82% | 15.04% | < ₹1 Crore | 0.0000% | +1,800.00% | 0.08% | +20.08 | #4651 | | FY 2023-24 | 12.50 | 0.0003% | −38.33% | 7.52% | < ₹1 Crore | 0.0000% | 0.00% | 0.07% | +12.31 | #5421 | | FY 2024-25 | 14.73 | 0.0004% | +17.84% | 8.78% | < ₹1 Crore | 0.0000% | +331.58% | 0.20% | +13.91 | #5285 | - CAGR (7-year): exports -8.48%/yr, imports 108.43%/yr (consistently Surplus) ## Key trade insights: HSN Code 11042900 export-import analysis ### Export decline: -8.48% CAGR over 7 years India's exports under HSN Code 11042900 have declined at a compound annual rate of -8.48% over 7 fiscal years, falling from ₹25.07 Crore in FY 2018-19 to ₹14.73 Crore in FY 2024-25. ### HSN Code 11042900 ranked #5285 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 11042900 ranks #5285 out of 12657 HSN codes by total export value. Within Sub-Chapter 1104, it ranks #3 of 6. By trade surplus, it ranks #3085 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 11042900 exports The strongest single-year export movement for HSN Code 11042900 was recorded in FY 2022-23, when exports surged by 25.82% over the prior year. ### India maintains a trade surplus of ₹13.91 Crore in HSN Code 11042900 goods In FY 2024-25, India's exports of ₹14.73 Cr exceeded imports of ₹0.82 Cr, resulting in a trade surplus of ₹13.91 Crore — ranking #3085 of 12657 by surplus magnitude. ### Import growth of 108.43% CAGR signals rising demand for Other Hulled Cereals (Non-Packaged) India's imports under HSN Code 11042900 have grown at 108.43% CAGR, reaching ₹0.82 Crore in FY 2024-25. ### HSN Code 11042900 contributes 8.78% of Sub-Chapter 1104 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 1104, HSN Code 11042900 ranks #3 by export value — accounting for 8.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #4). ## Related HSN Codes in Sub-Chapter 1104 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 11042300: Other Hulled Maize (Non-Packaged)](https://busy.in/hsn/hsn-11042300/) | ₹93 Cr | | #2 | [HSN Code 11041200: Rolled Or Flaked Grains \| Of Oats](https://busy.in/hsn/hsn-11041200/) | ₹41 Cr | | #3 | HSN Code 11042900: Other Hulled Cereals (Non-Packaged) (this hsn code) | ₹15 Cr | | #4 | [HSN Code 11043000: Germ of cereals, whole, rolled, flaked, or ground](https://busy.in/hsn/hsn-11043000/) | ₹14 Cr | | #5 | [HSN Code 11041900: Rolled Grains\| Other Cereals](https://busy.in/hsn/hsn-11041900/) | ₹6 Cr | | #6 | [HSN Code 11042200: Other Hulled Oats (Non-Packaged)](https://busy.in/hsn/hsn-11042200/) | < ₹1 Crore |