What products are classified under HSN 1004
It includes Oats
HSN Sub Chapter 1004 represents Oats under GST classification. This code helps businesses identify Oats correctly for billing, taxation, and trade. With HSN Sub Chapter 1004, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Oats.
GST Rate for Oats under HSN Code 1004. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 10 | 1004 | Oats | 5% | 5% |
Following Tariff HSN code falls under Oats:
| Tariff HSN | Description |
|---|---|
| OATS OATS : OF SEED QUALITY | |
| OATS OATS : OTHER | |
| Seed. (other than pre-packaged and labelled) | |
| Seed. | |
| Other. (other than pre-packaged and labelled) | |
| Other. |
OATS OATS : OF SEED QUALITY
OATS OATS : OTHER
Seed. (other than pre-packaged and labelled)
Seed.
Other. (other than pre-packaged and labelled)
Other.
It includes Oats
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Use a delivery challan for sending Oats to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
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.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.