Rice HSN Code: Understanding HSN Classifications for Rice Products
Rice is one of the most important food grains in India. It is sold in many forms such as paddy, brown rice, basmati rice and broken rice. For farmers, traders, millers and retailers, using the correct rice HSN code is important so that GST and records remain correct.
In this guide you will learn how rice is classified under HSN, how basmati rice and broken rice are covered, how GST applies to different rice products and how businesses can use these codes in billing and GST returns.
What Is the Rice HSN Code?
Under GST, rice is classified in chapter ten which covers cereals. The main rice HSN code is 1006. This heading covers almost all forms of rice from paddy to milled rice and broken rice.
Inside heading 1006, the tariff is divided into more detailed lines for different stages of rice processing. Common groups include rice in the husk also called paddy, husked brown rice, semi milled or wholly milled rice and broken rice.
For simple GST billing, most taxpayers treat 1006 as the base HSN code for rice. When needed, they use the full six digit or eight digit codes to show whether the product is paddy, basmati rice, parboiled rice or broken rice.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 1006 | Rice (all forms under heading 1006) | General category covering paddy, brown rice, milled rice and broken rice | 0% |
| 100610 | Paddy (rice in the husk) | Unmilled rice in husk supplied to millers and bulk buyers | 0% |
| 100620 | Husked (brown) rice | Brown rice with only the husk removed | 0% |
| 10063020 | Basmati rice, semi or wholly milled | Branded or loose basmati rice after milling and polishing | 0% |
| 10063090 | Other semi or wholly milled rice (non basmati) | Non basmati white rice and parboiled rice after milling | 0% |
| 10064000 | Broken rice | Rice fragments used for food processing, feed and lower priced table rice | 0% |
HSN Code for Basmati Broken and Other Rice Products
Within heading 1006, there are detailed codes for different rice products. These codes help identify the exact type of rice that is being sold or exported.
Paddy or rice in the husk is grouped under codes that start with 100610. Husked brown rice is covered under code 100620. These products are closer to the farm gate and are often used by millers and bulk buyers.
Semi milled or wholly milled rice is placed under code 100630. Inside this group, there is a specific line for basmati rice. Basmati rice that is semi milled or wholly milled is usually classified under code 10063020. Other milled rice that is not basmati is placed under code 10063090.
Broken rice is treated separately under code 10064000. Broken rice is often used in processed food, feed and as a lower priced option in some markets. Even though it is broken, it still stays inside the main rice heading 1006.
So the broad picture is that all common rice types basmati, non basmati, brown rice and broken rice are covered under the family of codes that begin with 1006. The exact last digits change based on processing and quality, but the chapter and main heading stay the same.
GST on Rice Products and HSN Code Classification
The GST on rice depends more on how it is packed and branded than on the exact HSN code inside 1006. The law gives special relief to staple food grains so that they remain affordable for the public.
In general, unbranded and unpacked rice that is sold in loose form is fully exempt and attracts 0% GST. This includes loose basmati rice, loose brown rice and loose broken rice sold without any label or brand name.
Branded and pre packaged rice usually attracts 5% GST. This covers pre packed bags that carry a brand name, weight details and other label information. The 5% slab applies to most branded basmati rice, non basmati rice and broken rice packs that are sold in retail stores.
Large bulk packs that do not fall under the rules for pre packaged and labelled goods can still continue to enjoy 0% GST in many cases. For example, some big sacks supplied directly to traders or institutions may remain exempt if they do not meet the conditions for pre packaged goods.
These GST rules apply across the detailed rice HSN codes in the 1006 family. Whether the rice is classified under 10063020 as basmati rice, under 10063090 as other milled rice or under 10064000 as broken rice, the key test for the GST rate is usually whether the supply is exempt loose rice or taxable branded and pre packaged rice.
For GST filing, rice traders and millers record the correct HSN code from the 1006 family in their invoices and in their billing software. They then use HSN wise summaries in their GST returns so that exempt and taxable rice supplies are clearly shown and matched with the correct rates and exemptions.
Conclusion
The rice HSN code is the base of correct GST treatment for all rice products in India. All common rice forms are grouped in chapter ten under heading 1006, with special lines for basmati rice, other milled rice and broken rice.
Earlier, when businesses map each rice item to the correct HSN code and apply the right GST rate, usually 0% for loose unbranded rice and 5% for branded and pre packaged packs, their invoices remain accurate and their input tax credit stays clean. This helps them avoid classification disputes and ensures smooth GST compliance for rice trading and processing activities.
Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!
Frequently Asked Questions
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What is the HSN code for rice in India?
In India, rice is mainly classified under HSN code 1006 in chapter ten. This single heading covers paddy, brown rice, milled rice, basmati rice and broken rice.
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How is the GST rate determined for rice under HSN code?
The GST rate for rice is mostly based on packaging and branding, not on the exact sub code inside 1006. Loose unbranded rice is generally taxed at 0%, while branded and pre packaged rice packs usually attract 5% GST.
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What is the HSN code for basmati rice?
Basmati rice that is semi milled or wholly milled is usually classified under code 10063020, which is a detailed line inside the main rice heading 1006. Other milled rice that is not basmati is normally placed under code 10063090.
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How does the GST apply to rice products under the HSN code?
Under HSN 1006, loose unbranded rice supplies are commonly exempt at 0% GST, while branded and pre packaged rice including basmati and broken rice typically attract 5% GST. The HSN code helps show which kind of rice is being sold, but the rate mainly depends on how it is packed and branded.
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Are broken rice and other rice types classified separately under HSN code?
Yes. Broken rice is usually classified under code 10064000, while milled basmati rice is under code 10063020 and other milled rice is under 10063090. All of these codes sit inside the main rice heading 1006 in chapter ten.