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 purposes. 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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New GST Rate for HSN Code 1104

GST Rate for Worked Cereal Grains (Except Rice) under HSN Code 1104. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

11

HSN Code

1104

HSN 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 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1104

Following tariff HSN codes fall under Worked Cereal Grains (Except Rice).

Tariff HSN

11041200

Description

Rolled or flaked grains : of oats

Tariff HSN

11041900

Description

Rolled or flaked grains : of other cereals

Tariff HSN

11042200

Description

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

Tariff HSN

11042200

Description

Other worked grains (hulled) : of oats

Tariff HSN

11042300

Description

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

Tariff HSN

11042300

Description

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

Tariff HSN

11042900

Description

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

Tariff HSN

11042900

Description

Other worked grains (hulled) : of other cereals

Tariff HSN

11043000

Description

Germ of cereals, whole, rolled, flaked or ground

India’s Trade Performance — HSN Sub-Chapter 1104 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹168 Cr

+0.97% vs FY 2023-24

0.0045% of India’s total exports

India’s Imports

FY 2024-25

₹416 Cr

+47.81% vs FY 2023-24

0.0068% of India’s total imports

Trade Balance

FY 2024-25

−₹248 Cr

Trade Deficit

Surplus rank #804 of 1233 subchapters

% of Chapter 11

FY 2024-25

2.73%

Share of Chapter 11’s total exports in FY 2024-25

Import side: 45.00% of Chapter 11’s imports

Rank Within Chapter 11

FY 2024-25

#7 of 9

Position by export value among subchapters in Chapter 11

Import-side rank: #1 of 9

At a glance

7.15%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#738

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+23.23%

Peak Growth Year

FY 2023-24 · strongest single-year move

2.73%

Contribution to Ch. 11

Share of Chapter 11 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #706

Balance

−59.36

Exports

110.81 ₹ Cr

0.0048% share

— YoY

4.93% of Ch. 11

Imports

170.17 ₹ Cr

0.0047% share

— YoY

32.90% of Ch. 11

FY 2019-20 Exp. Rank #706

Balance

−67.09

Exports

112.59 ₹ Cr

0.0051% share

+1.61% YoY

4.75% of Ch. 11

Imports

179.68 ₹ Cr

0.0054% share

+5.59% YoY

34.38% of Ch. 11

FY 2020-21 Exp. Rank #670

Balance

−69.58

Exports

135.71 ₹ Cr

0.0063% share

+20.53% YoY

4.22% of Ch. 11

Imports

205.29 ₹ Cr

0.0070% share

+14.25% YoY

41.65% of Ch. 11

FY 2021-22 Exp. Rank #736

Balance

−80.41

Exports

131.22 ₹ Cr

0.0042% share

−3.31% YoY

2.68% of Ch. 11

Imports

211.63 ₹ Cr

0.0046% share

+3.09% YoY

37.06% of Ch. 11

FY 2022-23 Exp. Rank #760

Balance

−105.90

Exports

134.81 ₹ Cr

0.0037% share

+2.74% YoY

2.22% of Ch. 11

Imports

240.71 ₹ Cr

0.0042% share

+13.74% YoY

37.63% of Ch. 11

FY 2023-24 Exp. Rank #728

Balance

−114.99

Exports

166.12 ₹ Cr

0.0046% share

+23.23% YoY

2.78% of Ch. 11

Imports

281.11 ₹ Cr

0.0050% share

+16.78% YoY

37.10% of Ch. 11

FY 2024-25 Exp. Rank #738

Balance

−247.77

Exports

167.73 ₹ Cr

0.0045% share

+0.97% YoY

2.73% of Ch. 11

Imports

415.50 ₹ Cr

0.0068% share

+47.81% YoY

45.00% of Ch. 11

CAGR · 7-Year

Exports

7.15% /yr

Imports

16.04% /yr

Consistently Deficit
Chapter 11 total

reference, FY 2024-25

Export

₹6,142.61 Cr

Import

₹923.40 Cr

Trade Balance

+5,219.21

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1104 ranks #738 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1104 and GST compliance.

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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