--- title: "1006 HSN Code | HSN Code for Rice in India" description: "Know more about 1006 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1006 covering Rice." canonical: "https://busy.in/hsn/sub-chapter-1006/" --- # HSN Sub-chapter 1006: Rice Rice Part of [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 10061010 | [Rice in husk (paddy): Seed quality](https://busy.in/hsn/hsn-10061010/) | | 10061090 | [Other Paddy (Non-Packaged)](https://busy.in/hsn/hsn-10061090/) | | 10062000 | [Husked (brown) rice](https://busy.in/hsn/hsn-10062000/) | | 10063010 | [Parboiled Rice (Excluding Pre-Packaged)](https://busy.in/hsn/hsn-10063010/) | | 10063020 | [Basmati Rice (Excluding Pre-Packaged)](https://busy.in/hsn/hsn-10063020/) | | 10063090 | [Non-Prepackaged/Labelled Other Rice](https://busy.in/hsn/hsn-10063090/) | | 10064000 | [Broken rice](https://busy.in/hsn/hsn-10064000/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 1006 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,05,722 Cr (+22.66% YoY) — 2.8547% of India's total exports - Imports: ₹55 Cr (+50.45% YoY) — 0.0009% of India's total imports - Trade balance: ₹1,05,668 Cr (Surplus); surplus rank #3 of 1233 sub-chapters - Share of Chapter 10: 97.80% of its exports; import side 1.64% - Rank within Chapter 10: #1 of 8 by export value; import-side #5 ### Key metrics - Export CAGR: 11.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +43.98% in FY 2020-21 - Contribution to Ch. 10: 97.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1006 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 | 53,975.47 | 2.3515% | — | 94.98% | 32.14 | 0.0009% | — | 6.30% | +53,943.33 | #5 | | FY 2019-20 | 45,426.66 | 2.0567% | −15.84% | 95.97% | 78.75 | 0.0023% | +145.02% | 6.03% | +45,347.91 | #6 | | FY 2020-21 | 65,404.73 | 3.0409% | +43.98% | 87.46% | 24.67 | 0.0008% | −68.67% | 6.91% | +65,380.06 | #4 | | FY 2021-22 | 72,115.64 | 2.2979% | +10.26% | 75.06% | 49.80 | 0.0011% | +101.86% | 11.85% | +72,065.84 | #5 | | FY 2022-23 | 89,622.10 | 2.4753% | +24.28% | 80.68% | 43.99 | 0.0008% | −11.67% | 3.55% | +89,578.11 | #6 | | FY 2023-24 | 86,193.66 | 2.3823% | −3.83% | 94.76% | 36.47 | 0.0006% | −17.09% | 3.31% | +86,157.19 | #6 | | FY 2024-25 | 1,05,722.43 | 2.8547% | +22.66% | 97.80% | 54.87 | 0.0009% | +50.45% | 1.64% | +1,05,667.56 | #6 | - CAGR (7-year): exports 11.86%/yr, imports 9.32%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1006 export-import analysis ### Consistent export growth: 11.86% CAGR over 7 years India's exports under HSN Sub-Chapter 1006 have grown at a compound annual rate of 11.86% over 7 fiscal years, rising from ₹53,975.47 Crore in FY 2018-19 to ₹1,05,722.43 Crore in FY 2024-25. ### HSN Sub-Chapter 1006 ranked #6 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1006 ranks #6 out of 1233 sub-chapters by total export value. Within Chapter 10, it ranks #1 of 8. By trade surplus, it ranks #3 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 1006 exports The strongest single-year export movement for HSN Sub-Chapter 1006 was recorded in FY 2020-21, when exports surged by 43.98% over the prior year. ### India maintains a trade surplus of ₹1,05,667.56 Crore in HSN Sub-Chapter 1006 goods In FY 2024-25, India's exports of ₹1,05,722.43 Cr exceeded imports of ₹54.87 Cr, resulting in a trade surplus of ₹1,05,667.56 Crore — ranking #3 of 1233 by surplus magnitude. ### Import growth of 9.32% CAGR signals stable import dependency for Rice India's imports under HSN Sub-Chapter 1006 have grown at 9.32% CAGR, reaching ₹54.87 Crore in FY 2024-25. ### HSN Sub-Chapter 1006 contributes 97.80% of Chapter 10 exports — ranked #1 Among the 8 sub-chapters under Chapter 10, HSN Sub-Chapter 1006 ranks #1 by export value — accounting for 97.80% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.64% share (rank #5). ## 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 (this hsn sub-chapter) | ₹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](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 | | --- | --- | | 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/) | | 1004 | [Oats](https://busy.in/hsn/sub-chapter-1004/) | | 1005 | [Maize (corn)](https://busy.in/hsn/sub-chapter-1005/) | | 1007 | [Grain sorghum](https://busy.in/hsn/sub-chapter-1007/) | | 1008 | [Buckwheat, millet, canary seeds](https://busy.in/hsn/sub-chapter-1008/) |