--- title: "HSN Code for Germ of cereals, whole, rolled, flaked, or ground | HSN 11043000 GST Rate" description: "Find HSN and GST Rates for 11043000 related to Germ of cereals, whole, rolled, flaked, or ground with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-11043000/" --- # HSN Code 11043000: Germ of cereals, whole, rolled, flaked, or ground - [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 | | --- | --- | --- | --- | --- | | Germ of cereals, whole, rolled, flaked or ground | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 11043000 ? It includes Germ of cereals, whole, rolled, flaked, or ground ### Can we claim ITC on inputs used to trade 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. ### Does packaging or labelling change the GST for Germ of cereals, whole, rolled, flaked, or ground? 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 Germ of cereals, whole, rolled, flaked, or ground? 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. ### How much GST applies to Germ of cereals, whole, rolled, flaked, or ground? 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. ### Do e‑way bill and e‑invoice apply for Germ of cereals, whole, rolled, flaked, or ground? 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. ## India's trade performance: HSN Code 11043000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+4.42% YoY) — 0.0004% of India's total exports - Imports: < ₹1 Crore (+1,112.50% YoY) — 0.0000% of India's total imports - Trade balance: ₹13 Cr (Surplus); surplus rank #3150 of 12657 HSN codes - Share of Sub-Chapter 1104: 8.31% of its exports; import side 0.23% - Rank within Sub-Chapter 1104: #4 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: 18.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5365 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +147.04% in FY 2023-24 - Contribution to Sub-Ch. 1104: 8.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 11043000 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 | 4.97 | 0.0002% | — | 4.49% | Nil | 0.0000% | — | 0.00% | +4.97 | #5863 | | FY 2019-20 | 5.68 | 0.0003% | +14.29% | 5.04% | < ₹1 Crore | 0.0000% | — | 0.37% | +5.02 | #5699 | | FY 2020-21 | 6.00 | 0.0003% | +5.63% | 4.42% | 3.78 | 0.0001% | +472.73% | 1.84% | +2.22 | #5708 | | FY 2021-22 | 5.16 | 0.0002% | −14.00% | 3.93% | 4.18 | 0.0001% | +10.58% | 1.98% | +0.98 | #6308 | | FY 2022-23 | 5.40 | 0.0001% | +4.65% | 4.01% | 7.75 | 0.0001% | +85.41% | 3.22% | −2.35 | #6379 | | FY 2023-24 | 13.34 | 0.0004% | +147.04% | 8.03% | < ₹1 Crore | 0.0000% | −98.97% | 0.03% | +13.26 | #5332 | | FY 2024-25 | 13.93 | 0.0004% | +4.42% | 8.31% | < ₹1 Crore | 0.0000% | +1,112.50% | 0.23% | +12.96 | #5365 | - CAGR (7-year): exports 18.74%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 11043000 export-import analysis ### Consistent export growth: 18.74% CAGR over 7 years India's exports under HSN Code 11043000 have grown at a compound annual rate of 18.74% over 7 fiscal years, rising from ₹4.97 Crore in FY 2018-19 to ₹13.93 Crore in FY 2024-25. ### HSN Code 11043000 ranked #5365 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 11043000 ranks #5365 out of 12657 HSN codes by total export value. Within Sub-Chapter 1104, it ranks #4 of 6. By trade surplus, it ranks #3150 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 11043000 exports The strongest single-year export movement for HSN Code 11043000 was recorded in FY 2023-24, when exports surged by 147.04% over the prior year. ### India maintains a trade surplus of ₹12.96 Crore in HSN Code 11043000 goods In FY 2024-25, India's exports of ₹13.93 Cr exceeded imports of ₹0.97 Cr, resulting in a trade surplus of ₹12.96 Crore — ranking #3150 of 12657 by surplus magnitude. ### HSN Code 11043000 contributes 8.31% of Sub-Chapter 1104 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 1104, HSN Code 11043000 ranks #4 by export value — accounting for 8.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.23% share (rank #3). ## 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)](https://busy.in/hsn/hsn-11042900/) | ₹15 Cr | | #4 | HSN Code 11043000: Germ of cereals, whole, rolled, flaked, or ground (this hsn code) | ₹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 |