--- title: "1004 HSN Code | HSN Code for Oats in India" description: "Know more about 1004 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1004 covering Oats." canonical: "https://busy.in/hsn/sub-chapter-1004/" --- # HSN Sub-chapter 1004: Oats Oats Part of [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 10040010 | [Oats oats : other](https://busy.in/hsn/hsn-10040010/) | | 10040090 | [Maize (corn)other](https://busy.in/hsn/hsn-10040090/) | | 10041000 | [Other seeds (excluding pre-packaged)](https://busy.in/hsn/hsn-10041000/) | | 10049000 | [Other grains (excluding pre-packaged)](https://busy.in/hsn/hsn-10049000/) | ## Frequently asked questions ### What products are classified under HSN 1004 It includes Oats ### How are warranty replacements of Oats handled? 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. ### How should I document Oats sent for job work? 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. ### Any import/export nuance for Oats? 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. ### If I repair and return Oats, 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. ### Do spares or accessories of Oats follow the same HSN? 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. ## India's trade performance: HSN Sub-Chapter 1004 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−3.98% YoY) — 0.0001% of India's total exports - Imports: ₹155 Cr (+9.07% YoY) — 0.0025% of India's total imports - Trade balance: −₹150 Cr (Deficit); surplus rank #752 of 1233 sub-chapters - Share of Chapter 10: 0.00% of its exports; import side 4.63% - Rank within Chapter 10: #7 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: 53.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1088 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +261.64% in FY 2023-24 - Contribution to Ch. 10: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1004 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 | < ₹1 Crore | 0.0000% | — | 0.00% | 51.35 | 0.0014% | — | 10.07% | −50.96 | #1161 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +82.05% | 0.00% | 57.10 | 0.0017% | +11.20% | 4.37% | −56.39 | #1140 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +1.41% | 0.00% | 111.00 | 0.0038% | +94.40% | 31.08% | −110.28 | #1129 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −33.33% | 0.00% | 109.78 | 0.0024% | −1.10% | 26.12% | −109.30 | #1151 | | FY 2022-23 | 1.46 | 0.0000% | +204.17% | 0.00% | 176.48 | 0.0031% | +60.76% | 14.26% | −175.02 | #1126 | | FY 2023-24 | 5.28 | 0.0001% | +261.64% | 0.01% | 142.12 | 0.0025% | −19.47% | 12.89% | −136.84 | #1082 | | FY 2024-25 | 5.07 | 0.0001% | −3.98% | 0.00% | 155.01 | 0.0025% | +9.07% | 4.63% | −149.94 | #1088 | - CAGR (7-year): exports 53.34%/yr, imports 20.22%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 1004 export-import analysis ### Consistent export growth: 53.34% CAGR over 7 years India's exports under HSN Sub-Chapter 1004 have grown at a compound annual rate of 53.34% over 7 fiscal years, rising from ₹0.39 Crore in FY 2018-19 to ₹5.07 Crore in FY 2024-25. ### HSN Sub-Chapter 1004 ranked #1088 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1004 ranks #1088 out of 1233 sub-chapters by total export value. Within Chapter 10, it ranks #7 of 8. By trade surplus, it ranks #752 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 1004 exports The strongest single-year export movement for HSN Sub-Chapter 1004 was recorded in FY 2023-24, when exports surged by 261.64% over the prior year. ### India records a trade deficit of ₹149.94 Crore in HSN Sub-Chapter 1004 goods In FY 2024-25, India's imports of ₹155.01 Cr exceeded exports of ₹5.07 Cr, resulting in a trade deficit of ₹149.94 Crore — ranking #752 of 1233 by surplus magnitude. ### Import growth of 20.22% CAGR signals rising demand for Oats India's imports under HSN Sub-Chapter 1004 have grown at 20.22% CAGR, reaching ₹155.01 Crore in FY 2024-25. ### HSN Sub-Chapter 1004 contributes 0.00% of Chapter 10 exports — ranked #7 Among the 8 sub-chapters under Chapter 10, HSN Sub-Chapter 1004 ranks #7 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.63% share (rank #4). ## 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](https://busy.in/hsn/sub-chapter-1001/) | ₹17 Cr | | #7 | HSN Sub-Chapter 1004: Oats (this hsn sub-chapter) | ₹5 Cr | | — | [HSN Sub-Chapter 1002: Rye](https://busy.in/hsn/sub-chapter-1002/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 1001 | [Wheat & Meslin](https://busy.in/hsn/sub-chapter-1001/) | | 1002 | [Rye](https://busy.in/hsn/sub-chapter-1002/) | | 1003 | [Barley](https://busy.in/hsn/sub-chapter-1003/) | | 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/) |