What products are classified under HSN 1007
It includes Grain sorghum
HSN Sub Chapter 1007 represents Grain sorghum under GST classification. This code helps businesses identify Grain sorghum correctly for billing, taxation, and trade. With HSN Sub Chapter 1007, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Grain sorghum.
GST Rate for Grain sorghum under HSN Code 1007. 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 | 1007 | Grain sorghum | 5% | 5% |
Following Tariff HSN code falls under Grain sorghum:
| Tariff HSN | Description |
|---|---|
| GRAIN SORGHUM GRAIN SORGHUM : OF SEED QUALITY | |
| GRAIN SORGHUM GRAIN SORGHUM : OTHER | |
| Seed . (other than pre-packaged and labelled) | |
| Seed . | |
| Other . (other than pre-packaged and labelled) | |
| Other . |
GRAIN SORGHUM GRAIN SORGHUM : OF SEED QUALITY
GRAIN SORGHUM GRAIN SORGHUM : OTHER
Seed . (other than pre-packaged and labelled)
Seed .
Other . (other than pre-packaged and labelled)
Other .
It includes Grain sorghum
Use a delivery challan for sending Grain sorghum 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.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
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 your outward supply of Grain sorghum is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Grain sorghum are forward charge. Check the current notifications for any special cases before deciding.
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.