---
title: "1105 HSN Code | HSN Code for Potato meal and flakes in India"
description: "Know more about 1105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1105 covering Potato meal and flakes."
canonical: "https://busy.in/hsn/sub-chapter-1105/"
---

# HSN Sub-chapter 1105: Potato meal and flakes

Meal, powder, flakes, granules and pellets of potatoes

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 |
| --- | --- |
| 11051000 | [Flour, meal, powder (non-labelled)](https://busy.in/hsn/hsn-11051000/) |
| 11052000 | [Flakes/Pellets: Not Pre-packaged](https://busy.in/hsn/hsn-11052000/) |

## Frequently asked questions

### What products are classified under HSN 1105

It includes Potato meal and flakes

### How are warranty replacements of Potato meal and flakes 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.

### Does MRP, weight or pack size change GST treatment for Potato meal and flakes?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How do I bill a kit or combo that includes Potato meal and flakes?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Can I claim ITC on inputs and services used for Potato meal and flakes?

If your outward supply of Potato meal and flakes is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### If I repair and return Potato meal and flakes, 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.

## India's trade performance: HSN Sub-Chapter 1105 (FY 2024-25)

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

- Exports: ₹581 Cr (+13.04% YoY) — 0.0157% of India's total exports
- Imports: ₹15 Cr (−25.30% YoY) — 0.0003% of India's total imports
- Trade balance: ₹566 Cr (Surplus); surplus rank #247 of 1233 sub-chapters
- Share of Chapter 11: 9.46% of its exports; import side 1.67%
- Rank within Chapter 11: #5 of 9 by export value; import-side #7

### Key metrics

- Export CAGR: 52.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #506 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +198.79% in FY 2022-23
- Contribution to Ch. 11: 9.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1105

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 | 46.52 | 0.0020% | — | 2.07% | 11.78 | 0.0003% | — | 2.28% | +34.74 | #848 |
| FY 2019-20 | 60.33 | 0.0027% | +29.69% | 2.55% | 7.63 | 0.0002% | −35.23% | 1.46% | +52.70 | #813 |
| FY 2020-21 | 39.80 | 0.0019% | −34.03% | 1.24% | 11.70 | 0.0004% | +53.34% | 2.37% | +28.10 | #865 |
| FY 2021-22 | 88.71 | 0.0028% | +122.89% | 1.81% | 3.77 | 0.0001% | −67.78% | 0.66% | +84.94 | #804 |
| FY 2022-23 | 265.06 | 0.0073% | +198.79% | 4.37% | 13.08 | 0.0002% | +246.95% | 2.04% | +251.98 | #636 |
| FY 2023-24 | 514.24 | 0.0142% | +94.01% | 8.62% | 20.67 | 0.0004% | +58.03% | 2.73% | +493.57 | #513 |
| FY 2024-25 | 581.30 | 0.0157% | +13.04% | 9.46% | 15.44 | 0.0003% | −25.30% | 1.67% | +565.86 | #506 |

- CAGR (7-year): exports 52.33%/yr, imports 4.61%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1105 export-import analysis

### Consistent export growth: 52.33% CAGR over 7 years

India's exports under HSN Sub-Chapter 1105 have grown at a compound annual rate of 52.33% over 7 fiscal years, rising from ₹46.52 Crore in FY 2018-19 to ₹581.30 Crore in FY 2024-25.

### HSN Sub-Chapter 1105 ranked #506 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1105 ranks #506 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #5 of 9. By trade surplus, it ranks #247 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1105 exports

The strongest single-year export movement for HSN Sub-Chapter 1105 was recorded in FY 2022-23, when exports surged by 198.79% over the prior year.

### India maintains a trade surplus of ₹565.86 Crore in HSN Sub-Chapter 1105 goods

In FY 2024-25, India's exports of ₹581.30 Cr exceeded imports of ₹15.44 Cr, resulting in a trade surplus of ₹565.86 Crore — ranking #247 of 1233 by surplus magnitude.

### Import growth of 4.61% CAGR signals stable import dependency for Potato meal and flakes

India's imports under HSN Sub-Chapter 1105 have grown at 4.61% CAGR, reaching ₹15.44 Crore in FY 2024-25.

### HSN Sub-Chapter 1105 contributes 9.46% of Chapter 11 exports — ranked #5

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1105 ranks #5 by export value — accounting for 9.46% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.67% share (rank #7).

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