1006 HSN Code: Rice

HSN Sub Chapter 1006 represents Rice under GST classification. This code helps businesses identify Rice correctly for billing, taxation, and trade. With HSN Sub Chapter 1006, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rice.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
10	1006	Rice	5%	5%

HSN Code 1006

Chapter: 10

Description: Rice

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
10061010	Rice in the husk (paddy or rough): Of seed quality .
10061090	Rice in the husk (paddy or rough): Other . (other than pre-packaged and labelled)
10061090	Rice in the husk (paddy or rough): Other .
10062000	Husked (brown) rice . (other than pre-packaged and labelled)
10062000	Husked (brown) rice .
10063010	Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled . (other than pre-packaged and labelled)
10063010	Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled .
10063020	Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . (other than pre-packaged and labelled)
10063020	Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice .
10063090	Semi-milled or wholly-milled rice, whether or not polished or glazed : Other . (other than pre-packaged and labelled)
10063090	Semi-milled or wholly-milled rice, whether or not polished or glazed : Other .
10064000	Broken rice . (other than pre-packaged and labelled)
10064000	Broken rice .

HSN Code 10061010

Rice in the husk (paddy or rough): Of seed quality .

HSN Code 10061090

Rice in the husk (paddy or rough): Other . (other than pre-packaged and labelled)

HSN Code 10061090

Rice in the husk (paddy or rough): Other .

HSN Code 10062000

Husked (brown) rice . (other than pre-packaged and labelled)

HSN Code 10062000

Husked (brown) rice .

HSN Code 10063010

Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled . (other than pre-packaged and labelled)

HSN Code 10063010

Semi-milled or wholly-milled rice, whether or not polished or glazed : Rice, parboiled .

HSN Code 10063020

Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice . (other than pre-packaged and labelled)

HSN Code 10063020

Semi-milled or wholly-milled rice, whether or not polished or glazed : Basmati rice .

HSN Code 10063090

Semi-milled or wholly-milled rice, whether or not polished or glazed : Other . (other than pre-packaged and labelled)

HSN Code 10063090

Semi-milled or wholly-milled rice, whether or not polished or glazed : Other .

HSN Code 10064000

Broken rice . (other than pre-packaged and labelled)

HSN Code 10064000

Broken rice .

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
TN/39/ARA/2021	Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)
Civil Writ Jurisdiction Case No.9127 of 2021	Awadhesh Prasad (Patna High Court, Bihar)
13/2018-19	Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand)
GST-ARA-13/2017/B-16	Aditya Birla Retail Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Civil Writ Jurisdiction Case No. 2097 of 2021	Bihar Risk Management Consultancy Private Limited (Patna High Court, Bihar)
STC/AAR/08/2022	Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)
RAJ/AAR/2019-20/27	M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
GUJ/GAAR/R/03/2020	M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)
RAJ/AAAR/6/2019-20	M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

Order No. TN/39/ARA/2021

Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. Civil Writ Jurisdiction Case No.9127 of 2021

Awadhesh Prasad (Patna High Court, Bihar)

Order No. 13/2018-19

Sam Overseas (AAR (Authority For Advance Ruling), Uttarakhand)

Order No. GST-ARA-13/2017/B-16

Aditya Birla Retail Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. Civil Writ Jurisdiction Case No. 2097 of 2021

Bihar Risk Management Consultancy Private Limited (Patna High Court, Bihar)

Order No. STC/AAR/08/2022

Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)

Order No. RAJ/AAR/2019-20/27

M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)

Order No. GUJ/GAAR/R/03/2020

M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)

Order No. RAJ/AAAR/6/2019-20

M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

What products are classified under HSN 1006

It includes Rice

What misclassification mistakes happen with Rice?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Is the composition scheme suitable if I mainly trade Rice?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Can reverse charge ever apply to transactions involving Rice?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Rice are forward charge. Check the current notifications for any special cases before deciding.

How should I document Rice sent for job work?

Use a delivery challan for sending Rice 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.

Do spares or accessories of Rice 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.

Important Disclaimer

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.

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