1107 HSN Code: 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 purposes. With HSN Sub Chapter 1107, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Malt, roasted or not.

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New GST Rate for HSN Code 1107

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

11

HSN Code

1107

HSN Description

Malt, whether or not roasted

New GST Rate

5 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 1107

Following tariff HSN codes fall under Malt, roasted or not.

Tariff HSN

11071000

Description

Not roasted

Tariff HSN

11072000

Description

Roasted

India’s Trade Performance — HSN Sub-Chapter 1107 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

₹98 Cr

+14.54% vs FY 2023-24

0.0027% of India’s total exports

India’s Imports

FY 2024-25

₹24 Cr

−32.25% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹75 Cr

Trade Surplus

Surplus rank #408 of 1233 subchapters

% of Chapter 11

FY 2024-25

1.60%

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

Import side: 2.55% of Chapter 11’s imports

Rank Within Chapter 11

FY 2024-25

#8 of 9

Position by export value among subchapters in Chapter 11

Import-side rank: #5 of 9

At a glance

11.50%

Export CAGR

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

#827

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+92.41%

Peak Growth Year

FY 2022-23 · strongest single-year move

1.60%

Contribution to Ch. 11

Share of Chapter 11 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #835

Balance

−7.72

Exports

51.24 ₹ Cr

0.0022% share

— YoY

2.28% of Ch. 11

Imports

58.96 ₹ Cr

0.0016% share

— YoY

11.40% of Ch. 11

FY 2019-20 Exp. Rank #822

Balance

−3.65

Exports

56.42 ₹ Cr

0.0026% share

+10.11% YoY

2.38% of Ch. 11

Imports

60.07 ₹ Cr

0.0018% share

+1.88% YoY

11.50% of Ch. 11

FY 2020-21 Exp. Rank #844

Balance

+31.05

Exports

47.53 ₹ Cr

0.0022% share

−15.76% YoY

1.48% of Ch. 11

Imports

16.48 ₹ Cr

0.0006% share

−72.57% YoY

3.34% of Ch. 11

FY 2021-22 Exp. Rank #842

Balance

+27.32

Exports

64.95 ₹ Cr

0.0021% share

+36.65% YoY

1.33% of Ch. 11

Imports

37.63 ₹ Cr

0.0008% share

+128.34% YoY

6.59% of Ch. 11

FY 2022-23 Exp. Rank #770

Balance

+57.87

Exports

124.97 ₹ Cr

0.0035% share

+92.41% YoY

2.06% of Ch. 11

Imports

67.10 ₹ Cr

0.0012% share

+78.32% YoY

10.49% of Ch. 11

FY 2023-24 Exp. Rank #826

Balance

+51.28

Exports

85.98 ₹ Cr

0.0024% share

−31.20% YoY

1.44% of Ch. 11

Imports

34.70 ₹ Cr

0.0006% share

−48.29% YoY

4.58% of Ch. 11

FY 2024-25 Exp. Rank #827

Balance

+74.97

Exports

98.48 ₹ Cr

0.0027% share

+14.54% YoY

1.60% of Ch. 11

Imports

23.51 ₹ Cr

0.0004% share

−32.25% YoY

2.55% of Ch. 11

CAGR · 7-Year

Exports

11.50% /yr

Imports

−14.21% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1107 ranks #827 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1107 and GST compliance.

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.

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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