---
title: "1101 HSN Code | HSN Code for Wheat or meslin flour in India"
description: "Know more about 1101 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1101 covering Wheat or meslin flour."
canonical: "https://busy.in/hsn/sub-chapter-1101/"
---

# HSN Sub-chapter 1101: Wheat or meslin flour

Wheat or meslin flour

Part of [Chapter 11: Milling Industry Products, Malt, Starches and Inulin](https://busy.in/hsn/chapter-11/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 11010000 | [Wheat or meslin flour](https://busy.in/hsn/hsn-11010000/) |

## Frequently asked questions

### What products are classified under HSN 1101

It includes Wheat or meslin flour

### How do I bill a kit or combo that includes Wheat or meslin flour?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Is the composition scheme suitable if I mainly trade Wheat or meslin flour?

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.

### Do spares or accessories of Wheat or meslin flour 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.

### What should my invoice and records include for Wheat or meslin flour?

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.

### Any import/export nuance for Wheat or meslin flour?

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.

## India's trade performance: HSN Sub-Chapter 1101 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹625 Cr (+18.19% YoY) — 0.0169% of India's total exports
- Imports: ₹16 Cr (−2.54% YoY) — 0.0003% of India's total imports
- Trade balance: ₹609 Cr (Surplus); surplus rank #242 of 1233 sub-chapters
- Share of Chapter 11: 10.18% of its exports; import side 1.74%
- Rank within Chapter 11: #4 of 9 by export value; import-side #6

### Key metrics

- Export CAGR: -2.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #488 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +61.81% in FY 2021-22
- Contribution to Ch. 11: 10.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1101

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. 11 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 11 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 721.96 | 0.0315% | — | 32.10% | 11.78 | 0.0003% | — | 2.28% | +710.18 | #356 |
| FY 2019-20 | 762.13 | 0.0345% | +5.56% | 32.18% | 14.26 | 0.0004% | +21.05% | 2.73% | +747.87 | #336 |
| FY 2020-21 | 1,118.84 | 0.0520% | +46.80% | 34.78% | 8.15 | 0.0003% | −42.85% | 1.65% | +1,110.69 | #283 |
| FY 2021-22 | 1,810.45 | 0.0577% | +61.81% | 36.93% | 13.13 | 0.0003% | +61.10% | 2.30% | +1,797.32 | #241 |
| FY 2022-23 | 1,519.10 | 0.0420% | −16.09% | 25.04% | 19.21 | 0.0003% | +46.31% | 3.00% | +1,499.89 | #304 |
| FY 2023-24 | 529.18 | 0.0146% | −65.16% | 8.87% | 16.53 | 0.0003% | −13.95% | 2.18% | +512.65 | #504 |
| FY 2024-25 | 625.43 | 0.0169% | +18.19% | 10.18% | 16.11 | 0.0003% | −2.54% | 1.74% | +609.32 | #488 |

- CAGR (7-year): exports -2.36%/yr, imports 5.36%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1101 export-import analysis

### Export decline: -2.36% CAGR over 7 years

India's exports under HSN Sub-Chapter 1101 have declined at a compound annual rate of -2.36% over 7 fiscal years, falling from ₹721.96 Crore in FY 2018-19 to ₹625.43 Crore in FY 2024-25.

### HSN Sub-Chapter 1101 ranked #488 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1101 ranks #488 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #4 of 9. By trade surplus, it ranks #242 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 1101 exports

The strongest single-year export movement for HSN Sub-Chapter 1101 was recorded in FY 2021-22, when exports surged by 61.81% over the prior year.

### India maintains a trade surplus of ₹609.32 Crore in HSN Sub-Chapter 1101 goods

In FY 2024-25, India's exports of ₹625.43 Cr exceeded imports of ₹16.11 Cr, resulting in a trade surplus of ₹609.32 Crore — ranking #242 of 1233 by surplus magnitude.

### Import growth of 5.36% CAGR signals stable import dependency for Wheat or meslin flour

India's imports under HSN Sub-Chapter 1101 have grown at 5.36% CAGR, reaching ₹16.11 Crore in FY 2024-25.

### HSN Sub-Chapter 1101 contributes 10.18% of Chapter 11 exports — ranked #4

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1101 ranks #4 by export value — accounting for 10.18% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.74% share (rank #6).

## Related Sub-Chapters in Chapter 11

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 1108: Starches; inulin](https://busy.in/hsn/sub-chapter-1108/) | ₹2,110 Cr |
| #2 | [HSN Sub-Chapter 1106: Flour and meal](https://busy.in/hsn/sub-chapter-1106/) | ₹1,558 Cr |
| #3 | [HSN Sub-Chapter 1102: Cereal flours](https://busy.in/hsn/sub-chapter-1102/) | ₹719 Cr |
| #4 | HSN Sub-Chapter 1101: Wheat or meslin flour (this hsn sub-chapter) | ₹625 Cr |
| #5 | [HSN Sub-Chapter 1105: Potato meal and flakes](https://busy.in/hsn/sub-chapter-1105/) | ₹581 Cr |
| #6 | [HSN Sub-Chapter 1103: Cereal groats, meal & pellets](https://busy.in/hsn/sub-chapter-1103/) | ₹279 Cr |
| #7 | [HSN Sub-Chapter 1104: Worked Cereal Grains (Except Rice)](https://busy.in/hsn/sub-chapter-1104/) | ₹168 Cr |
| #8 | [HSN Sub-Chapter 1107: Malt, roasted or not](https://busy.in/hsn/sub-chapter-1107/) | ₹98 Cr |
| #9 | [HSN Sub-Chapter 1109: Wheat gluten, dried](https://busy.in/hsn/sub-chapter-1109/) | ₹4 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 1102 | [Cereal flours](https://busy.in/hsn/sub-chapter-1102/) |
| 1103 | [Cereal groats, meal & pellets](https://busy.in/hsn/sub-chapter-1103/) |
| 1104 | [Worked Cereal Grains (Except Rice)](https://busy.in/hsn/sub-chapter-1104/) |
| 1105 | [Potato meal and flakes](https://busy.in/hsn/sub-chapter-1105/) |
| 1106 | [Flour and meal](https://busy.in/hsn/sub-chapter-1106/) |
| 1107 | [Malt, roasted or not](https://busy.in/hsn/sub-chapter-1107/) |
| 1108 | [Starches; inulin](https://busy.in/hsn/sub-chapter-1108/) |
| 1109 | [Wheat gluten, dried](https://busy.in/hsn/sub-chapter-1109/) |