--- title: "1001 HSN Code | HSN Code for Wheat & Meslin in India" description: "Know more about 1001 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1001 covering Wheat & Meslin." canonical: "https://busy.in/hsn/sub-chapter-1001/" --- # HSN Sub-chapter 1001: Wheat & Meslin Wheat and meslin Part of [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 10011010 | [Wheat and meslin durum wheat : of seed quality](https://busy.in/hsn/hsn-10011010/) | | 10011090 | [Wheat and meslin other : wheat of seed quality](https://busy.in/hsn/hsn-10011090/) | | 10011100 | [Durum wheat seeds, not pre-packaged](https://busy.in/hsn/hsn-10011100/) | | 10011900 | [Durum wheat: Other (non-packaged)](https://busy.in/hsn/hsn-10011900/) | | 10019010 | [Wheat and meslin other : other wheat](https://busy.in/hsn/hsn-10019010/) | | 10019020 | [Wheat and meslin other : meslin : of seed quality](https://busy.in/hsn/hsn-10019020/) | | 10019031 | [Wheat and meslin other : meslin : other](https://busy.in/hsn/hsn-10019031/) | | 10019039 | [Rye rye : of seed quality](https://busy.in/hsn/hsn-10019039/) | | 10019100 | [Other seeds (excluding pre-packaged)](https://busy.in/hsn/hsn-10019100/) | | 10019910 | [Wheat (excluding pre-packaged)](https://busy.in/hsn/hsn-10019910/) | | 10019920 | [Meslin (non-labelled)](https://busy.in/hsn/hsn-10019920/) | ## Frequently asked questions ### What products are classified under HSN 1001 It includes Wheat & Meslin ### Can reverse charge ever apply to transactions involving Wheat & Meslin? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Wheat & Meslin are forward charge. Check the current notifications for any special cases before deciding. ### What are the e‑way bill and e‑invoice points while moving Wheat & Meslin? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### How do I bill a kit or combo that includes Wheat & Meslin? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### If I repair and return Wheat & Meslin, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Does packaging or branding change how GST applies to Wheat & Meslin? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wheat & Meslin is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ## India's trade performance: HSN Sub-Chapter 1001 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹17 Cr (−96.34% YoY) — 0.0005% of India's total exports - Imports: ₹369 Cr (+18.11% YoY) — 0.0061% of India's total imports - Trade balance: −₹352 Cr (Deficit); surplus rank #832 of 1233 sub-chapters - Share of Chapter 10: 0.02% of its exports; import side 11.03% - Rank within Chapter 10: #6 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: -41.38% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1013 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +839.46% in FY 2020-21 - Contribution to Ch. 10: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1001 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 Ch. 10 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 10 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 424.47 | 0.0185% | — | 0.75% | 5.44 | 0.0002% | — | 1.07% | +419.03 | #451 | | FY 2019-20 | 444.20 | 0.0201% | +4.65% | 0.94% | 4.63 | 0.0001% | −14.89% | 0.35% | +439.57 | #438 | | FY 2020-21 | 4,173.08 | 0.1940% | +839.46% | 5.58% | < ₹1 Crore | 0.0000% | −99.78% | 0.00% | +4,173.07 | #105 | | FY 2021-22 | 15,845.45 | 0.5049% | +279.71% | 16.49% | < ₹1 Crore | 0.0000% | +1,700.00% | 0.04% | +15,845.27 | #33 | | FY 2022-23 | 11,833.28 | 0.3268% | −25.32% | 10.65% | 46.12 | 0.0008% | +25,522.22% | 3.73% | +11,787.16 | #42 | | FY 2023-24 | 470.83 | 0.0130% | −96.02% | 0.52% | 312.43 | 0.0056% | +577.43% | 28.34% | +158.40 | #535 | | FY 2024-25 | 17.22 | 0.0005% | −96.34% | 0.02% | 369.01 | 0.0061% | +18.11% | 11.03% | −351.79 | #1013 | - CAGR (7-year): exports -41.38%/yr, imports 101.95%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 1001 export-import analysis ### Export decline: -41.38% CAGR over 7 years India's exports under HSN Sub-Chapter 1001 have declined at a compound annual rate of -41.38% over 7 fiscal years, falling from ₹424.47 Crore in FY 2018-19 to ₹17.22 Crore in FY 2024-25. ### HSN Sub-Chapter 1001 ranked #1013 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1001 ranks #1013 out of 1233 sub-chapters by total export value. Within Chapter 10, it ranks #6 of 8. By trade surplus, it ranks #832 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 1001 exports The strongest single-year export movement for HSN Sub-Chapter 1001 was recorded in FY 2020-21, when exports surged by 839.46% over the prior year. ### India records a trade deficit of ₹351.79 Crore in HSN Sub-Chapter 1001 goods In FY 2024-25, India's imports of ₹369.01 Cr exceeded exports of ₹17.22 Cr, resulting in a trade deficit of ₹351.79 Crore — ranking #832 of 1233 by surplus magnitude. ### Import growth of 101.95% CAGR signals rising demand for Wheat & Meslin India's imports under HSN Sub-Chapter 1001 have grown at 101.95% CAGR, reaching ₹369.01 Crore in FY 2024-25. ### HSN Sub-Chapter 1001 contributes 0.02% of Chapter 10 exports — ranked #6 Among the 8 sub-chapters under Chapter 10, HSN Sub-Chapter 1001 ranks #6 by export value — accounting for 0.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 11.03% share (rank #3). ## Related Sub-Chapters in Chapter 10 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 1006: Rice](https://busy.in/hsn/sub-chapter-1006/) | ₹1,05,722 Cr | | #2 | [HSN Sub-Chapter 1005: Maize (corn)](https://busy.in/hsn/sub-chapter-1005/) | ₹1,714 Cr | | #3 | [HSN Sub-Chapter 1008: Buckwheat, millet, canary seeds](https://busy.in/hsn/sub-chapter-1008/) | ₹475 Cr | | #4 | [HSN Sub-Chapter 1007: Grain sorghum](https://busy.in/hsn/sub-chapter-1007/) | ₹141 Cr | | #5 | [HSN Sub-Chapter 1003: Barley](https://busy.in/hsn/sub-chapter-1003/) | ₹21 Cr | | #6 | HSN Sub-Chapter 1001: Wheat & Meslin (this hsn sub-chapter) | ₹17 Cr | | #7 | [HSN Sub-Chapter 1004: Oats](https://busy.in/hsn/sub-chapter-1004/) | ₹5 Cr | | — | [HSN Sub-Chapter 1002: Rye](https://busy.in/hsn/sub-chapter-1002/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 1002 | [Rye](https://busy.in/hsn/sub-chapter-1002/) | | 1003 | [Barley](https://busy.in/hsn/sub-chapter-1003/) | | 1004 | [Oats](https://busy.in/hsn/sub-chapter-1004/) | | 1005 | [Maize (corn)](https://busy.in/hsn/sub-chapter-1005/) | | 1006 | [Rice](https://busy.in/hsn/sub-chapter-1006/) | | 1007 | [Grain sorghum](https://busy.in/hsn/sub-chapter-1007/) | | 1008 | [Buckwheat, millet, canary seeds](https://busy.in/hsn/sub-chapter-1008/) |