1106 HSN Code: Flour and meal

HSN Sub Chapter 1106 represents Flour and meal under GST classification. This code helps businesses identify Flour and meal correctly for billing, taxation, and trade. With HSN Sub Chapter 1106, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Flour and meal.

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New GST Rate for HSN Code 1106

GST Rate for Flour and meal under HSN Code 1106. 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 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 5% 5%

Chapter: 11

Description: Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8

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

Tariff HSN Codes under HSN Sub Chapter 1106

Following Tariff HSN code falls under Flour and meal:

Tariff HSN Description
FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8 OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713
Of the dried leguminous vegetables of heading 0713 :Guar meal
Of the dried leguminous vegetables of heading 0713 : Other(other than pre-packaged and labelled)
Of the dried leguminous vegetables of heading 0713 : Other
Of sago or of roots or tubers of heading 0714: Of sago .(other than pre-packaged and labelled)
Of sago or of roots or tubers of heading 0714: Of sago .
Of sago or of roots or tubers of heading 0714: Of manioc (cassava) .(other than pre-packaged and labelled)
Of sago or of roots or tubers of heading 0714: Of manioc (cassava) .
Of sago or of roots or tubers of heading 0714: Of other roots and tubers .(other than pre-packaged and labelled)
Of sago or of roots or tubers of heading 0714: Of other roots and tubers .
Of the products of Chapter 8 : Of tamarind .(other than pre-packaged and labelled)
Of the products of Chapter 8 : Of tamarind .
Of the products of Chapter 8 : Of singoda .(other than pre-packaged and labelled)
Of the products of Chapter 8 : Of singoda .
Of the products of Chapter 8 : Mango flour .(other than pre-packaged and labelled)
Of the products of Chapter 8 : Mango flour .
Of the products of Chapter 8 : Other .(other than pre-packaged and labelled)
Of the products of Chapter 8 : Other .

FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8 OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713

Of the dried leguminous vegetables of heading 0713 :Guar meal

Of the dried leguminous vegetables of heading 0713 : Other(other than pre-packaged and labelled)

Of the dried leguminous vegetables of heading 0713 : Other

Of sago or of roots or tubers of heading 0714: Of sago .(other than pre-packaged and labelled)

Of sago or of roots or tubers of heading 0714: Of sago .

Of sago or of roots or tubers of heading 0714: Of manioc (cassava) .(other than pre-packaged and labelled)

Of sago or of roots or tubers of heading 0714: Of manioc (cassava) .

Of sago or of roots or tubers of heading 0714: Of other roots and tubers .(other than pre-packaged and labelled)

Of sago or of roots or tubers of heading 0714: Of other roots and tubers .

Of the products of Chapter 8 : Of tamarind .(other than pre-packaged and labelled)

Of the products of Chapter 8 : Of tamarind .

Of the products of Chapter 8 : Of singoda .(other than pre-packaged and labelled)

Of the products of Chapter 8 : Of singoda .

Of the products of Chapter 8 : Mango flour .(other than pre-packaged and labelled)

Of the products of Chapter 8 : Mango flour .

Of the products of Chapter 8 : Other .(other than pre-packaged and labelled)

Of the products of Chapter 8 : Other .

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Case Laws Related to Sub Chapter 1106

Order Number Description
Swastiks Masalas Pickles And Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)
Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Devanahalli And Hosakote Taluks Mspc (AAR (Authority For Advance Ruling), Karnataka)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Juzi Fruits Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

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

M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)

Ramdev Food Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Devanahalli And Hosakote Taluks Mspc (AAR (Authority For Advance Ruling), Karnataka)

Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)

Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Gajanand Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)

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

Kitchen Express Overseas Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Juzi Fruits Private Limited (AAR (Authority For Advance Ruling), Karnataka)

Dipak Kumar Kantilal Chotai(Talod Gruh Udyog) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 1106

What products are classified under HSN 1106

It includes Flour and meal

Any special steps when selling Flour and meal through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Any import/export nuance for Flour and meal?

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.

Does MRP, weight or pack size change GST treatment for Flour and meal?

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 are warranty replacements of Flour and meal 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.

What misclassification mistakes happen with Flour and meal?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Can I claim ITC on inputs and services used for Flour and meal?

If your outward supply of Flour and meal 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.

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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