---
title: "1106 HSN Code | HSN Code for Flour and meal in India"
description: "Know more about 1106 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1106 covering Flour and meal."
canonical: "https://busy.in/hsn/sub-chapter-1106/"
---

# HSN Sub-chapter 1106: Flour and meal

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

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 |
| --- | --- |
| 11061000 | [Soya Beans, Whether Or Not Broken: Of Seed Quality](https://busy.in/hsn/hsn-11061000/) |
| 11061010 | [Guar meal](https://busy.in/hsn/hsn-11061010/) |
| 11061090 | [Dried Leguminous Vegetable Flour: Other Varieties](https://busy.in/hsn/hsn-11061090/) |
| 11062010 | [Copper Weld Wire (>6mm)](https://busy.in/hsn/hsn-11062010/) |
| 11062020 | [Manioc (cassava) flour (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11062020/) |
| 11062090 | [Other roots and tubers flour (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11062090/) |
| 11063010 | [Mango Flour (Non-Packaged)](https://busy.in/hsn/hsn-11063010/) |
| 11063020 | [Singoda flour (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11063020/) |
| 11063030 | [Sago Flour (Non-Packaged)](https://busy.in/hsn/hsn-11063030/) |
| 11063090 | [Other fruit flour (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-11063090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 1106 (FY 2024-25)

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

- Exports: ₹1,558 Cr (+7.14% YoY) — 0.0421% of India's total exports
- Imports: ₹144 Cr (+67.89% YoY) — 0.0024% of India's total imports
- Trade balance: ₹1,414 Cr (Surplus); surplus rank #159 of 1233 sub-chapters
- Share of Chapter 11: 25.36% of its exports; import side 15.55%
- Rank within Chapter 11: #2 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 36.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #310 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +228.14% in FY 2019-20
- Contribution to Ch. 11: 25.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1106

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 | 235.71 | 0.0103% | — | 10.48% | 50.82 | 0.0014% | — | 9.83% | +184.89 | #580 |
| FY 2019-20 | 773.45 | 0.0350% | +228.14% | 32.65% | 49.44 | 0.0015% | −2.72% | 9.46% | +724.01 | #331 |
| FY 2020-21 | 536.34 | 0.0249% | −30.66% | 16.67% | 22.31 | 0.0008% | −54.87% | 4.53% | +514.03 | #410 |
| FY 2021-22 | 772.22 | 0.0246% | +43.98% | 15.75% | 64.02 | 0.0014% | +186.96% | 11.21% | +708.20 | #395 |
| FY 2022-23 | 1,340.12 | 0.0370% | +73.54% | 22.09% | 27.04 | 0.0005% | −57.76% | 4.23% | +1,313.08 | #332 |
| FY 2023-24 | 1,454.01 | 0.0402% | +8.50% | 24.36% | 85.51 | 0.0015% | +216.24% | 11.29% | +1,368.50 | #319 |
| FY 2024-25 | 1,557.85 | 0.0421% | +7.14% | 25.36% | 143.56 | 0.0024% | +67.89% | 15.55% | +1,414.29 | #310 |

- CAGR (7-year): exports 36.99%/yr, imports 18.90%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1106 export-import analysis

### Consistent export growth: 36.99% CAGR over 7 years

India's exports under HSN Sub-Chapter 1106 have grown at a compound annual rate of 36.99% over 7 fiscal years, rising from ₹235.71 Crore in FY 2018-19 to ₹1,557.85 Crore in FY 2024-25.

### HSN Sub-Chapter 1106 ranked #310 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1106 ranks #310 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #2 of 9. By trade surplus, it ranks #159 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 1106 exports

The strongest single-year export movement for HSN Sub-Chapter 1106 was recorded in FY 2019-20, when exports surged by 228.14% over the prior year.

### India maintains a trade surplus of ₹1,414.29 Crore in HSN Sub-Chapter 1106 goods

In FY 2024-25, India's exports of ₹1,557.85 Cr exceeded imports of ₹143.56 Cr, resulting in a trade surplus of ₹1,414.29 Crore — ranking #159 of 1233 by surplus magnitude.

### Import growth of 18.90% CAGR signals rising demand for Flour and meal

India's imports under HSN Sub-Chapter 1106 have grown at 18.90% CAGR, reaching ₹143.56 Crore in FY 2024-25.

### HSN Sub-Chapter 1106 contributes 25.36% of Chapter 11 exports — ranked #2

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1106 ranks #2 by export value — accounting for 25.36% of the chapter's total exports in FY 2024-25. On the import side, it holds 15.55% share (rank #3).

## 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 (this hsn sub-chapter) | ₹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)](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/) |
| 1105 | [Potato meal and flakes](https://busy.in/hsn/sub-chapter-1105/) |
| 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/) |