What products are classified under HSN 1107
It includes Malt, roasted or not
HSN Sub Chapter 1107 represents Malt, roasted or not under GST classification. This code helps businesses identify Malt, roasted or not correctly for billing, taxation, and trade. With HSN Sub Chapter 1107, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Malt, roasted or not.
GST Rate for Malt, roasted or not under HSN Code 1107. 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 | 1107 | Malt, whether or not roasted | 5% | 18% |
Following Tariff HSN code falls under Malt, roasted or not:
Not roasted
Roasted
It includes Malt, roasted or not
If your outward supply of Malt, roasted or not 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.
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.
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.
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.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Malt, roasted or not is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
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.