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 purposes. 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

11

HSN Code

1106

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1106

Following tariff HSN codes fall under Flour and meal.

Tariff HSN

11061000

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

Tariff HSN

11061010

Description

Of the dried leguminous vegetables of heading 0713 :Guar meal

Tariff HSN

11061090

Description

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

Tariff HSN

11061090

Description

Of the dried leguminous vegetables of heading 0713 : Other

Tariff HSN

11062010

Description

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

Tariff HSN

11062010

Description

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

Tariff HSN

11062020

Description

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

Tariff HSN

11062020

Description

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

Tariff HSN

11062090

Description

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

Tariff HSN

11062090

Description

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

Tariff HSN

11063010

Description

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

Tariff HSN

11063010

Description

Of the products of Chapter 8 : Of tamarind .

Tariff HSN

11063020

Description

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

Tariff HSN

11063020

Description

Of the products of Chapter 8 : Of singoda .

Tariff HSN

11063030

Description

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

Tariff HSN

11063030

Description

Of the products of Chapter 8 : Mango flour .

Tariff HSN

11063090

Description

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

Tariff HSN

11063090

Description

Of the products of Chapter 8 : Other .

India’s Trade Performance — HSN Sub-Chapter 1106 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

₹1,558 Cr

+7.14% vs FY 2023-24

0.0421% of India’s total exports

India’s Imports

FY 2024-25

₹144 Cr

+67.89% vs FY 2023-24

0.0024% of India’s total imports

Trade Balance

FY 2024-25

₹1,414 Cr

Trade Surplus

Surplus rank #159 of 1233 subchapters

% of Chapter 11

FY 2024-25

25.36%

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

Import side: 15.55% of Chapter 11’s imports

Rank Within Chapter 11

FY 2024-25

#2 of 9

Position by export value among subchapters in Chapter 11

Import-side rank: #3 of 9

At a glance

36.99%

Export CAGR

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

#310

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+228.14%

Peak Growth Year

FY 2019-20 · strongest single-year move

25.36%

Contribution to Ch. 11

Share of Chapter 11 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #580

Balance

+184.89

Exports

235.71 ₹ Cr

0.0103% share

— YoY

10.48% of Ch. 11

Imports

50.82 ₹ Cr

0.0014% share

— YoY

9.83% of Ch. 11

FY 2019-20 Exp. Rank #331

Balance

+724.01

Exports

773.45 ₹ Cr

0.0350% share

+228.14% YoY

32.65% of Ch. 11

Imports

49.44 ₹ Cr

0.0015% share

−2.72% YoY

9.46% of Ch. 11

FY 2020-21 Exp. Rank #410

Balance

+514.03

Exports

536.34 ₹ Cr

0.0249% share

−30.66% YoY

16.67% of Ch. 11

Imports

22.31 ₹ Cr

0.0008% share

−54.87% YoY

4.53% of Ch. 11

FY 2021-22 Exp. Rank #395

Balance

+708.20

Exports

772.22 ₹ Cr

0.0246% share

+43.98% YoY

15.75% of Ch. 11

Imports

64.02 ₹ Cr

0.0014% share

+186.96% YoY

11.21% of Ch. 11

FY 2022-23 Exp. Rank #332

Balance

+1,313.08

Exports

1,340.12 ₹ Cr

0.0370% share

+73.54% YoY

22.09% of Ch. 11

Imports

27.04 ₹ Cr

0.0005% share

−57.76% YoY

4.23% of Ch. 11

FY 2023-24 Exp. Rank #319

Balance

+1,368.50

Exports

1,454.01 ₹ Cr

0.0402% share

+8.50% YoY

24.36% of Ch. 11

Imports

85.51 ₹ Cr

0.0015% share

+216.24% YoY

11.29% of Ch. 11

FY 2024-25 Exp. Rank #310

Balance

+1,414.29

Exports

1,557.85 ₹ Cr

0.0421% share

+7.14% YoY

25.36% of Ch. 11

Imports

143.56 ₹ Cr

0.0024% share

+67.89% YoY

15.55% of Ch. 11

CAGR · 7-Year

Exports

36.99% /yr

Imports

18.90% /yr

Consistently Surplus
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1106 ranks #310 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1106 and GST compliance.

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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