--- title: "1102 HSN Code | HSN Code for Cereal flours in India" description: "Know more about 1102 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1102 covering Cereal flours." canonical: "https://busy.in/hsn/sub-chapter-1102/" --- # HSN Sub-chapter 1102: Cereal flours Cereal flours other than that of wheat or meslin 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 | | --- | --- | | 11021000 | [Cereal flours other than that of wheat or meslin rice flour](https://busy.in/hsn/hsn-11021000/) | | 11022000 | [Maize (corn) flour](https://busy.in/hsn/hsn-11022000/) | | 11023000 | [Cereal flours other than that of wheat or meslin other](https://busy.in/hsn/hsn-11023000/) | | 11029000 | [Flour, Meal, Powder of Dried Leguminous Vegetables](https://busy.in/hsn/hsn-11029000/) | | 11029010 | [Rye flour (other than pre-packaged)](https://busy.in/hsn/hsn-11029010/) | | 11029021 | [Brown Rice Flour: Other than Pre-Packaged & Labelled](https://busy.in/hsn/hsn-11029021/) | | 11029022 | [White Rice Flour (Non-Prepackaged)](https://busy.in/hsn/hsn-11029022/) | | 11029029 | [Rice flour: non-packaged, non-labeled](https://busy.in/hsn/hsn-11029029/) | | 11029090 | [Other : Other (non-prepackaged)](https://busy.in/hsn/hsn-11029090/) | ## Frequently asked questions ### What products are classified under HSN 1102 It includes Cereal flours ### Any import/export nuance for Cereal flours? 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. ### What misclassification mistakes happen with Cereal flours? 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. ### Does MRP, weight or pack size change GST treatment for Cereal flours? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What should my invoice and records include for Cereal flours? 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. ### Is the composition scheme suitable if I mainly trade Cereal flours? 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. ## India's trade performance: HSN Sub-Chapter 1102 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹719 Cr (+22.26% YoY) — 0.0194% of India's total exports - Imports: ₹9 Cr (+548.12% YoY) — 0.0001% of India's total imports - Trade balance: ₹711 Cr (Surplus); surplus rank #221 of 1233 sub-chapters - Share of Chapter 11: 11.71% of its exports; import side 0.93% - Rank within Chapter 11: #3 of 9 by export value; import-side #8 ### Key metrics - Export CAGR: 36.64% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #445 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +74.26% in FY 2023-24 - Contribution to Ch. 11: 11.71% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1102 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 | 110.51 | 0.0048% | — | 4.91% | 1.84 | 0.0001% | — | 0.36% | +108.67 | #707 | | FY 2019-20 | 127.46 | 0.0058% | +15.34% | 5.38% | 1.53 | 0.0000% | −16.85% | 0.29% | +125.93 | #680 | | FY 2020-21 | 196.33 | 0.0091% | +54.03% | 6.10% | < ₹1 Crore | 0.0000% | −41.18% | 0.18% | +195.43 | #603 | | FY 2021-22 | 201.28 | 0.0064% | +2.52% | 4.11% | < ₹1 Crore | 0.0000% | −20.00% | 0.13% | +200.56 | #659 | | FY 2022-23 | 337.57 | 0.0093% | +67.71% | 5.57% | < ₹1 Crore | 0.0000% | −9.72% | 0.10% | +336.92 | #594 | | FY 2023-24 | 588.24 | 0.0163% | +74.26% | 9.86% | 1.33 | 0.0000% | +104.62% | 0.18% | +586.91 | #484 | | FY 2024-25 | 719.20 | 0.0194% | +22.26% | 11.71% | 8.62 | 0.0001% | +548.12% | 0.93% | +710.58 | #445 | - CAGR (7-year): exports 36.64%/yr, imports 29.35%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1102 export-import analysis ### Consistent export growth: 36.64% CAGR over 7 years India's exports under HSN Sub-Chapter 1102 have grown at a compound annual rate of 36.64% over 7 fiscal years, rising from ₹110.51 Crore in FY 2018-19 to ₹719.20 Crore in FY 2024-25. ### HSN Sub-Chapter 1102 ranked #445 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1102 ranks #445 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #3 of 9. By trade surplus, it ranks #221 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 1102 exports The strongest single-year export movement for HSN Sub-Chapter 1102 was recorded in FY 2023-24, when exports surged by 74.26% over the prior year. ### India maintains a trade surplus of ₹710.58 Crore in HSN Sub-Chapter 1102 goods In FY 2024-25, India's exports of ₹719.20 Cr exceeded imports of ₹8.62 Cr, resulting in a trade surplus of ₹710.58 Crore — ranking #221 of 1233 by surplus magnitude. ### Import growth of 29.35% CAGR signals rising demand for Cereal flours India's imports under HSN Sub-Chapter 1102 have grown at 29.35% CAGR, reaching ₹8.62 Crore in FY 2024-25. ### HSN Sub-Chapter 1102 contributes 11.71% of Chapter 11 exports — ranked #3 Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1102 ranks #3 by export value — accounting for 11.71% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.93% share (rank #8). ## 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 (this hsn sub-chapter) | ₹719 Cr | | #4 | [HSN Sub-Chapter 1101: Wheat or meslin flour](https://busy.in/hsn/sub-chapter-1101/) | ₹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 | | --- | --- | | 1101 | [Wheat or meslin flour](https://busy.in/hsn/sub-chapter-1101/) | | 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/) |