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 .
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.