---
title: "1104 HSN Code | HSN Code for Worked Cereal Grains (Except Rice) in India"
description: "Know more about 1104 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1104 covering Worked Cereal Grains (Except Rice)."
canonical: "https://busy.in/hsn/sub-chapter-1104/"
---

# HSN Sub-chapter 1104: Worked Cereal Grains (Except Rice)

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

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 |
| --- | --- |
| 11041200 | [Rolled Or Flaked Grains \| Of Oats](https://busy.in/hsn/hsn-11041200/) |
| 11041900 | [Rolled Grains\| Other Cereals](https://busy.in/hsn/hsn-11041900/) |
| 11042200 | [Other Hulled Oats (Non-Packaged)](https://busy.in/hsn/hsn-11042200/) |
| 11042300 | [Other Hulled Maize (Non-Packaged)](https://busy.in/hsn/hsn-11042300/) |
| 11042900 | [Other Hulled Cereals (Non-Packaged)](https://busy.in/hsn/hsn-11042900/) |
| 11043000 | [Germ of cereals, whole, rolled, flaked, or ground](https://busy.in/hsn/hsn-11043000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 1104 (FY 2024-25)

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

- Exports: ₹168 Cr (+0.97% YoY) — 0.0045% of India's total exports
- Imports: ₹416 Cr (+47.81% YoY) — 0.0068% of India's total imports
- Trade balance: −₹248 Cr (Deficit); surplus rank #804 of 1233 sub-chapters
- Share of Chapter 11: 2.73% of its exports; import side 45.00%
- Rank within Chapter 11: #7 of 9 by export value; import-side #1

### Key metrics

- Export CAGR: 7.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #738 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +23.23% in FY 2023-24
- Contribution to Ch. 11: 2.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1104

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 | 110.81 | 0.0048% | — | 4.93% | 170.17 | 0.0047% | — | 32.90% | −59.36 | #706 |
| FY 2019-20 | 112.59 | 0.0051% | +1.61% | 4.75% | 179.68 | 0.0054% | +5.59% | 34.38% | −67.09 | #706 |
| FY 2020-21 | 135.71 | 0.0063% | +20.53% | 4.22% | 205.29 | 0.0070% | +14.25% | 41.65% | −69.58 | #670 |
| FY 2021-22 | 131.22 | 0.0042% | −3.31% | 2.68% | 211.63 | 0.0046% | +3.09% | 37.06% | −80.41 | #736 |
| FY 2022-23 | 134.81 | 0.0037% | +2.74% | 2.22% | 240.71 | 0.0042% | +13.74% | 37.63% | −105.90 | #760 |
| FY 2023-24 | 166.12 | 0.0046% | +23.23% | 2.78% | 281.11 | 0.0050% | +16.78% | 37.10% | −114.99 | #728 |
| FY 2024-25 | 167.73 | 0.0045% | +0.97% | 2.73% | 415.50 | 0.0068% | +47.81% | 45.00% | −247.77 | #738 |

- CAGR (7-year): exports 7.15%/yr, imports 16.04%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 1104 export-import analysis

### Consistent export growth: 7.15% CAGR over 7 years

India's exports under HSN Sub-Chapter 1104 have grown at a compound annual rate of 7.15% over 7 fiscal years, rising from ₹110.81 Crore in FY 2018-19 to ₹167.73 Crore in FY 2024-25.

### HSN Sub-Chapter 1104 ranked #738 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1104 ranks #738 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #7 of 9. By trade surplus, it ranks #804 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 1104 exports

The strongest single-year export movement for HSN Sub-Chapter 1104 was recorded in FY 2023-24, when exports surged by 23.23% over the prior year.

### India records a trade deficit of ₹247.77 Crore in HSN Sub-Chapter 1104 goods

In FY 2024-25, India's imports of ₹415.50 Cr exceeded exports of ₹167.73 Cr, resulting in a trade deficit of ₹247.77 Crore — ranking #804 of 1233 by surplus magnitude.

### Import growth of 16.04% CAGR signals rising demand for Worked Cereal Grains (Except Rice)

India's imports under HSN Sub-Chapter 1104 have grown at 16.04% CAGR, reaching ₹415.50 Crore in FY 2024-25.

### HSN Sub-Chapter 1104 contributes 2.73% of Chapter 11 exports — ranked #7

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1104 ranks #7 by export value — accounting for 2.73% of the chapter's total exports in FY 2024-25. On the import side, it holds 45.00% share (rank #1).

## 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](https://busy.in/hsn/sub-chapter-1103/) | ₹279 Cr |
| #7 | HSN Sub-Chapter 1104: Worked Cereal Grains (Except Rice) (this hsn sub-chapter) | ₹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/) |
| 1103 | [Cereal groats, meal & pellets](https://busy.in/hsn/sub-chapter-1103/) |
| 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/) |