What products are classified under HSN 11043000 ?
It includes Germ of cereals, whole, rolled, flaked, or ground
HSN Code 11043000 represents Germ of cereals, whole, rolled, flaked, or ground under GST classification. This code helps businesses identify Germ of cereals, whole, rolled, flaked, or ground correctly for billing, taxation, and trade. With HSN Code 11043000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Germ of cereals, whole, rolled, flaked, or ground.
HSN Code 11043000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten | 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | Germ of cereals, whole, rolled, flaked or ground | 2.5% | 2.5% | 5% | 0% |
Description of goods
Germ of cereals, whole, rolled, flaked or ground
Chapter
11 – Products of the milling industry; malt; starches; inulin; wheat gluten
Sub Chapter
1104 – Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
Germ of cereals, whole, rolled, flaked, or ground does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Rolled or flaked grains : of oats | |
| Rolled or flaked grains : of other cereals | |
| Other worked grains (hulled) : of oats( other than those put up in unit container ) | |
| Other worked grains (hulled) : of oats | |
| Other worked grains (hulled) : of maize (corn)( other than those put up in unit container ) | |
| Other worked grains (hulled) : of maize (corn) | |
| Other worked grains (hulled) : of other cereals( other than those put up in unit container ) | |
| Other worked grains (hulled) : of other cereals |
Rolled or flaked grains : of oats
Rolled or flaked grains : of other cereals
Other worked grains (hulled) : of oats( other than those put up in unit container )
Other worked grains (hulled) : of oats
Other worked grains (hulled) : of maize (corn)( other than those put up in unit container )
Other worked grains (hulled) : of maize (corn)
Other worked grains (hulled) : of other cereals( other than those put up in unit container )
Other worked grains (hulled) : of other cereals
It includes Germ of cereals, whole, rolled, flaked, or ground
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.
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.
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.
Under HSN 11043000, Germ of cereals, whole, rolled, flaked, or ground attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.