---
title: "1109 HSN Code | HSN Code for Wheat gluten, dried in India"
description: "Know more about 1109 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1109 covering Wheat gluten, dried."
canonical: "https://busy.in/hsn/sub-chapter-1109/"
---

# HSN Sub-chapter 1109: Wheat gluten, dried

Wheat gluten, whether or not dried

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 |
| --- | --- |
| 11090000 | [Whear Gluten, Whether Or Not Dried](https://busy.in/hsn/hsn-11090000/) |

## Frequently asked questions

### What products are classified under HSN 1109

It includes Wheat gluten, dried

### Does packaging or branding change how GST applies to Wheat gluten, dried?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wheat gluten, dried 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.

### Any special steps when selling Wheat gluten, dried 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.

### What are the e‑way bill and e‑invoice points while moving Wheat gluten, dried?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### If I repair and return Wheat gluten, dried, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What should my invoice and records include for Wheat gluten, dried?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 1109 (FY 2024-25)

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

- Exports: ₹4 Cr (−36.16% YoY) — 0.0001% of India's total exports
- Imports: ₹168 Cr (−18.67% YoY) — 0.0028% of India's total imports
- Trade balance: −₹164 Cr (Deficit); surplus rank #757 of 1233 sub-chapters
- Share of Chapter 11: 0.07% of its exports; import side 18.19%
- Rank within Chapter 11: #9 of 9 by export value; import-side #2

### Key metrics

- Export CAGR: 36.24% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1096 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +277.71% in FY 2023-24
- Contribution to Ch. 11: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1109

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 | < ₹1 Crore | 0.0000% | — | 0.03% | 141.38 | 0.0039% | — | 27.34% | −140.72 | #1147 |
| FY 2019-20 | 1.65 | 0.0001% | +150.00% | 0.07% | 98.74 | 0.0029% | −30.16% | 18.90% | −97.09 | #1106 |
| FY 2020-21 | 1.66 | 0.0001% | +0.61% | 0.05% | 129.72 | 0.0045% | +31.38% | 26.32% | −128.06 | #1104 |
| FY 2021-22 | 3.26 | 0.0001% | +96.39% | 0.07% | 158.77 | 0.0035% | +22.39% | 27.80% | −155.51 | #1090 |
| FY 2022-23 | 1.75 | 0.0000% | −46.32% | 0.03% | 170.23 | 0.0030% | +7.22% | 26.61% | −168.48 | #1120 |
| FY 2023-24 | 6.61 | 0.0002% | +277.71% | 0.11% | 206.55 | 0.0037% | +21.34% | 27.26% | −199.94 | #1068 |
| FY 2024-25 | 4.22 | 0.0001% | −36.16% | 0.07% | 167.98 | 0.0028% | −18.67% | 18.19% | −163.76 | #1096 |

- CAGR (7-year): exports 36.24%/yr, imports 2.91%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 1109 export-import analysis

### Consistent export growth: 36.24% CAGR over 7 years

India's exports under HSN Sub-Chapter 1109 have grown at a compound annual rate of 36.24% over 7 fiscal years, rising from ₹0.66 Crore in FY 2018-19 to ₹4.22 Crore in FY 2024-25.

### HSN Sub-Chapter 1109 ranked #1096 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1109 ranks #1096 out of 1233 sub-chapters by total export value. Within Chapter 11, it ranks #9 of 9. By trade surplus, it ranks #757 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 1109 exports

The strongest single-year export movement for HSN Sub-Chapter 1109 was recorded in FY 2023-24, when exports surged by 277.71% over the prior year.

### India records a trade deficit of ₹163.76 Crore in HSN Sub-Chapter 1109 goods

In FY 2024-25, India's imports of ₹167.98 Cr exceeded exports of ₹4.22 Cr, resulting in a trade deficit of ₹163.76 Crore — ranking #757 of 1233 by surplus magnitude.

### Import growth of 2.91% CAGR signals stable import dependency for Wheat gluten, dried

India's imports under HSN Sub-Chapter 1109 have grown at 2.91% CAGR, reaching ₹167.98 Crore in FY 2024-25.

### HSN Sub-Chapter 1109 contributes 0.07% of Chapter 11 exports — ranked #9

Among the 9 sub-chapters under Chapter 11, HSN Sub-Chapter 1109 ranks #9 by export value — accounting for 0.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 18.19% share (rank #2).

## 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](https://busy.in/hsn/sub-chapter-1107/) | ₹98 Cr |
| #9 | HSN Sub-Chapter 1109: Wheat gluten, dried (this hsn sub-chapter) | ₹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/) |
| 1107 | [Malt, roasted or not](https://busy.in/hsn/sub-chapter-1107/) |
| 1108 | [Starches; inulin](https://busy.in/hsn/sub-chapter-1108/) |