1103 HSN Code: 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.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Businesses
smartphone Free Mobile App
star 4.6 Rated on Google

New GST Rate for HSN Code 1103

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%

Chapter: 11

Description: Cereal groats, meal and pellets

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 1103

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)

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Businesses
smartphone Free Mobile App
star 4.6 Rated on Google
experiment id: lead-form-no-email v1

Case Laws Related to Sub Chapter 1103

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)

FAQs for Sub Chapter 1103

What products are classified under HSN 1103

It includes Cereal groats, meal & pellets

Any import/export nuance for 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.

How should I document Cereal groats, meal & pellets sent for job work?

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.

How are warranty replacements of Cereal groats, meal & pellets handled?

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.

Do spares or accessories of Cereal groats, meal & pellets 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 are the e‑way bill and e‑invoice points while moving Cereal groats, meal & pellets?

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.

Does packaging or branding change how GST applies to Cereal groats, meal & pellets?

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 11 expand_more