What products are classified under HSN 1103
It includes Cereal groats, meal & pellets
HSN Sub Chapter 1103 represents Cereal groats, meal & pellets under GST classification. This code helps businesses identify Cereal groats, meal & pellets correctly for billing, taxation, and trade. With HSN Sub Chapter 1103, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cereal groats, meal & pellets.
GST Rate for Cereal groats, meal & pellets under HSN Code 1103. 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 |
|---|---|---|---|---|
| 11 | 1103 | Cereal groats, meal and pellets | 5% | 5% |
Following Tariff HSN code falls under Cereal groats, meal & pellets:
| Tariff HSN | Description |
|---|---|
| Groats and meal : Of Wheat : Groat .(other than pre-packaged and labelled) | |
| Groats and meal : Of Wheat : Groat . | |
| Groats and meal : Of Wheat : Meal .(other than pre-packaged and labelled) | |
| Groats and meal : Of Wheat : Meal . | |
| Groats and meal : Of maize (corn) .(other than pre-packaged and labelled) | |
| Groats and meal : Of maize (corn) . | |
| Groats and meal : Of other cereals .(other than pre-packaged and labelled) | |
| Groats and meal : Of other cereals . | |
| Pellets .(other than pre-packaged and labelled) | |
| Pellets . |
Groats and meal : Of Wheat : Groat .(other than pre-packaged and labelled)
Groats and meal : Of Wheat : Groat .
Groats and meal : Of Wheat : Meal .(other than pre-packaged and labelled)
Groats and meal : Of Wheat : Meal .
Groats and meal : Of maize (corn) .(other than pre-packaged and labelled)
Groats and meal : Of maize (corn) .
Groats and meal : Of other cereals .(other than pre-packaged and labelled)
Groats and meal : Of other cereals .
Pellets .(other than pre-packaged and labelled)
Pellets .
| Order Number | Description |
|---|---|
| Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat) |
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Rasi Nutri Foods (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
It includes Cereal groats, meal & pellets
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.
Use a delivery challan for sending Cereal groats, meal & pellets 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.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Cereal groats, meal & pellets is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
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.