1104 HSN Code: Worked Cereal Grains (Except Rice)

HSN Sub Chapter 1104 represents Worked Cereal Grains (Except Rice) under GST classification. This code helps businesses identify Worked Cereal Grains (Except Rice) correctly for billing, taxation, and trade. With HSN Sub Chapter 1104, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Worked Cereal Grains (Except Rice).

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
11	1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground	5%	5%

HSN Code 1104

Chapter: 11

Description: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

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

Tariff HSN	Description
11041200	Rolled or flaked grains : of oats
11041900	Rolled or flaked grains : of other cereals
11042200	Other worked grains (hulled) : of oats( other than those put up in unit container )
11042200	Other worked grains (hulled) : of oats
11042300	Other worked grains (hulled) : of maize (corn)( other than those put up in unit container )
11042300	Other worked grains (hulled) : of maize (corn)
11042900	Other worked grains (hulled) : of other cereals( other than those put up in unit container )
11042900	Other worked grains (hulled) : of other cereals
11043000	Germ of cereals, whole, rolled, flaked or ground

HSN Code 11041200

Rolled or flaked grains : of oats

HSN Code 11041900

Rolled or flaked grains : of other cereals

HSN Code 11042200

Other worked grains (hulled) : of oats( other than those put up in unit container )

HSN Code 11042200

Other worked grains (hulled) : of oats

HSN Code 11042300

Other worked grains (hulled) : of maize (corn)( other than those put up in unit container )

HSN Code 11042300

Other worked grains (hulled) : of maize (corn)

HSN Code 11042900

Other worked grains (hulled) : of other cereals( other than those put up in unit container )

HSN Code 11042900

Other worked grains (hulled) : of other cereals

HSN Code 11043000

Germ of cereals, whole, rolled, flaked or ground

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

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Order Number	Description
KAR ADRG 76/2021	Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
GUJ/GAAR/R/43/2020	Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/03/2020	M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)

Order No. KAR ADRG 76/2021

Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Order No. GUJ/GAAR/R/43/2020

Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/03/2020

M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 1104

It includes Worked Cereal Grains (Except Rice)

Can reverse charge ever apply to transactions involving Worked Cereal Grains (Except Rice)?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Worked Cereal Grains (Except Rice) are forward charge. Check the current notifications for any special cases before deciding.

Any import/export nuance for Worked Cereal Grains (Except Rice)?

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.

If I repair and return Worked Cereal Grains (Except Rice), how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

How are warranty replacements of Worked Cereal Grains (Except Rice) 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 Worked Cereal Grains (Except Rice) 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.

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.

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