---
title: "1103 HSN Code | HSN Code for Cereal groats, meal & pellets in India"
description: "Know more about 1103 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1103 covering Cereal groats, meal & pellets."
canonical: "https://busy.in/hsn/sub-chapter-1103/"
---

# HSN Sub-chapter 1103: Cereal groats, meal & pellets

Cereal groats, meal and pellets

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 |
| --- | --- |
| 11031110 | [Groats & meal (Wheat – Groat)](https://busy.in/hsn/hsn-11031110/) |
| 11031120 | [Wheat meal (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11031120/) |
| 11031300 | [Maize (corn) groats and meal (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11031300/) |
| 11031900 | [Groats & meal (Other cereals)](https://busy.in/hsn/hsn-11031900/) |
| 11032000 | [Pellets .(other than pre-packaged and labelled)](https://busy.in/hsn/hsn-11032000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 1103 (FY 2024-25)

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

- Exports: ₹279 Cr (−12.94% YoY) — 0.0075% of India's total exports
- Imports: ₹1 Cr (−45.99% YoY) — 0.0000% of India's total imports
- Trade balance: ₹278 Cr (Surplus); surplus rank #303 of 1233 sub-chapters
- Share of Chapter 11: 4.54% of its exports; import side 0.11%
- Rank within Chapter 11: #6 of 9 by export value; import-side #9

### Key metrics

- Export CAGR: 2.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #633 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +54.52% in FY 2022-23
- Contribution to Ch. 11: 4.54% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1103

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 | 235.80 | 0.0103% | — | 10.48% | 3.35 | 0.0001% | — | 0.65% | +232.45 | #579 |
| FY 2019-20 | 191.94 | 0.0087% | −18.60% | 8.10% | < ₹1 Crore | 0.0000% | −90.45% | 0.06% | +191.62 | #604 |
| FY 2020-21 | 230.99 | 0.0107% | +20.34% | 7.18% | 1.12 | 0.0000% | +250.00% | 0.23% | +229.87 | #578 |
| FY 2021-22 | 279.92 | 0.0089% | +21.18% | 5.71% | < ₹1 Crore | 0.0000% | −33.93% | 0.13% | +279.18 | #600 |
| FY 2022-23 | 432.53 | 0.0119% | +54.52% | 7.13% | < ₹1 Crore | 0.0000% | −29.73% | 0.08% | +432.01 | #543 |
| FY 2023-24 | 320.25 | 0.0089% | −25.96% | 5.37% | 1.87 | 0.0000% | +259.62% | 0.25% | +318.38 | #607 |
| FY 2024-25 | 278.81 | 0.0075% | −12.94% | 4.54% | 1.01 | 0.0000% | −45.99% | 0.11% | +277.80 | #633 |

- CAGR (7-year): exports 2.83%/yr, imports -18.11%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1103 export-import analysis

### Consistent export growth: 2.83% CAGR over 7 years

India's exports under HSN Sub-Chapter 1103 have grown at a compound annual rate of 2.83% over 7 fiscal years, rising from ₹235.80 Crore in FY 2018-19 to ₹278.81 Crore in FY 2024-25.

### HSN Sub-Chapter 1103 ranked #633 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1103 ranks #633 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #6 of 9. By trade surplus, it ranks #303 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1103 exports

The strongest single-year export movement for HSN Sub-Chapter 1103 was recorded in FY 2022-23, when exports surged by 54.52% over the prior year.

### India maintains a trade surplus of ₹277.80 Crore in HSN Sub-Chapter 1103 goods

In FY 2024-25, India's exports of ₹278.81 Cr exceeded imports of ₹1.01 Cr, resulting in a trade surplus of ₹277.80 Crore — ranking #303 of 1233 by surplus magnitude.

### Import growth of -18.11% CAGR signals stable import dependency for Cereal groats, meal & pellets

India's imports under HSN Sub-Chapter 1103 have grown at -18.11% CAGR, reaching ₹1.01 Crore in FY 2024-25.

### HSN Sub-Chapter 1103 contributes 4.54% of Chapter 11 exports — ranked #6

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1103 ranks #6 by export value — accounting for 4.54% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #9).

## 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](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 (this hsn sub-chapter) | ₹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/) |
| 1102 | [Cereal flours](https://busy.in/hsn/sub-chapter-1102/) |
| 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/) |