---
title: "1107 HSN Code | HSN Code for Malt, roasted or not in India"
description: "Know more about 1107 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1107 covering Malt, roasted or not."
canonical: "https://busy.in/hsn/sub-chapter-1107/"
---

# HSN Sub-chapter 1107: Malt, roasted or not

Malt, whether or not roasted

Part of [Chapter 11: Milling Industry Products, Malt, Starches and Inulin](https://busy.in/hsn/chapter-11/).

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 11071000 | [Not Roasted](https://busy.in/hsn/hsn-11071000/) |
| 11072000 | [Roasted](https://busy.in/hsn/hsn-11072000/) |

## Frequently asked questions

### What products are classified under HSN 1107

It includes Malt, roasted or not

### Can I claim ITC on inputs and services used for 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.

### Any import/export nuance for Malt, roasted or not?

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.

### Any special steps when selling Malt, roasted or not 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.

### How do I bill a kit or combo that includes Malt, roasted or not?

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.

### Does packaging or branding change how GST applies to Malt, roasted or not?

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.

## India's trade performance: HSN Sub-Chapter 1107 (FY 2024-25)

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

- Exports: ₹98 Cr (+14.54% YoY) — 0.0027% of India's total exports
- Imports: ₹24 Cr (−32.25% YoY) — 0.0004% of India's total imports
- Trade balance: ₹75 Cr (Surplus); surplus rank #408 of 1233 sub-chapters
- Share of Chapter 11: 1.60% of its exports; import side 2.55%
- Rank within Chapter 11: #8 of 9 by export value; import-side #5

### Key metrics

- Export CAGR: 11.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #827 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +92.41% in FY 2022-23
- Contribution to Ch. 11: 1.60% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1107

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 | 51.24 | 0.0022% | — | 2.28% | 58.96 | 0.0016% | — | 11.40% | −7.72 | #835 |
| FY 2019-20 | 56.42 | 0.0026% | +10.11% | 2.38% | 60.07 | 0.0018% | +1.88% | 11.50% | −3.65 | #822 |
| FY 2020-21 | 47.53 | 0.0022% | −15.76% | 1.48% | 16.48 | 0.0006% | −72.57% | 3.34% | +31.05 | #844 |
| FY 2021-22 | 64.95 | 0.0021% | +36.65% | 1.33% | 37.63 | 0.0008% | +128.34% | 6.59% | +27.32 | #842 |
| FY 2022-23 | 124.97 | 0.0035% | +92.41% | 2.06% | 67.10 | 0.0012% | +78.32% | 10.49% | +57.87 | #770 |
| FY 2023-24 | 85.98 | 0.0024% | −31.20% | 1.44% | 34.70 | 0.0006% | −48.29% | 4.58% | +51.28 | #826 |
| FY 2024-25 | 98.48 | 0.0027% | +14.54% | 1.60% | 23.51 | 0.0004% | −32.25% | 2.55% | +74.97 | #827 |

- CAGR (7-year): exports 11.50%/yr, imports -14.21%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 1107 export-import analysis

### Consistent export growth: 11.50% CAGR over 7 years

India's exports under HSN Sub-Chapter 1107 have grown at a compound annual rate of 11.50% over 7 fiscal years, rising from ₹51.24 Crore in FY 2018-19 to ₹98.48 Crore in FY 2024-25.

### HSN Sub-Chapter 1107 ranked #827 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1107 ranks #827 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #8 of 9. By trade surplus, it ranks #408 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1107 exports

The strongest single-year export movement for HSN Sub-Chapter 1107 was recorded in FY 2022-23, when exports surged by 92.41% over the prior year.

### India maintains a trade surplus of ₹74.97 Crore in HSN Sub-Chapter 1107 goods

In FY 2024-25, India's exports of ₹98.48 Cr exceeded imports of ₹23.51 Cr, resulting in a trade surplus of ₹74.97 Crore — ranking #408 of 1233 by surplus magnitude.

### Import growth of -14.21% CAGR signals stable import dependency for Malt, roasted or not

India's imports under HSN Sub-Chapter 1107 have grown at -14.21% CAGR, reaching ₹23.51 Crore in FY 2024-25.

### HSN Sub-Chapter 1107 contributes 1.60% of Chapter 11 exports — ranked #8

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1107 ranks #8 by export value — accounting for 1.60% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.55% share (rank #5).

## 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](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 (this hsn sub-chapter) | ₹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/) |
| 1106 | [Flour and meal](https://busy.in/hsn/sub-chapter-1106/) |
| 1108 | [Starches; inulin](https://busy.in/hsn/sub-chapter-1108/) |
| 1109 | [Wheat gluten, dried](https://busy.in/hsn/sub-chapter-1109/) |