Wheat HSN Code and GST Classification
Wheat is one of the most important food grains in India. It is supplied as whole grain, as wheat flour such as atta , maida or suji and as seed for sowing by farmers.
To use the wheat HSN code correctly and charge GST without mistakes, traders, flour millers and seed dealers need to understand how wheat, wheat flour and wheat seed are classified under HSN and how the GST rate usually applies after the changes from 22 September 2025.
Book A Demo
What is the HSN Code for Wheat Flour and Wheat Seed?
Under GST, wheat in grain form is classified in the chapter for cereals, while wheat flour is classified in the chapter for products of the milling industry. Wheat seed supplied for sowing is identified separately because it is meant for agriculture rather than for direct human consumption.
In common trade practice, whole wheat grain used for food is mapped to the cereals heading, wheat flour such as atta and maida is mapped to the flour heading and certified wheat seed meant for farmers is mapped to the heading that covers seeds for sowing. The GST rate then depends on whether the goods are packed and branded or supplied in loose or unbranded form.
Wheat HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 2 |
| Section Title | Guide to HSN Section 02 |
| Section Description | VEGETABLE PRODUCTS |
| Chapter | |
|---|---|
| Chapter No | 10 |
| Chapter Title | Cereals |
| Chapter Description | Cereals |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 1001 | Wheat & Meslin | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 10011010 | Wheat and meslin durum wheat : of seed quality | 5% |
| 10011090 | Wheat and meslin other : wheat of seed quality | 0% |
| 10011100 | Durum wheat seeds, not pre-packaged | 0% |
| 10011900 | Durum wheat: Other (non-packaged) | 0% |
| 10019010 | Wheat and meslin other : other wheat | 5% |
| 10019020 | Wheat and meslin other : meslin : of seed quality | 5% |
| 10019031 | Wheat and meslin other : meslin : other | 0% |
| 10019039 | Rye rye : of seed quality | 0% |
| 10019100 | Other seeds (excluding pre-packaged) | 0% |
| 10019910 | Wheat (excluding pre-packaged) | 0% |
| 10019920 | Meslin (non-labelled) | 0% |
* GST rates may vary based on the latest GST notifications
GST Rate for Wheat and HSN Code Application
In the three slab GST structure that applies from 22 September 2025, basic food staples are either fully exempt or kept in the lower 5% slab. Wheat grain and wheat flour that are sold in loose or unbranded form for direct human consumption or for use by small chakki mills are generally treated as essential items and are usually kept at 0%.
When wheat grain or wheat flour is sold in branded or retail packed form, for example a popular packet of atta in a supermarket, it normally attracts 5% GST under the relevant HSN family. This lower rate supports consumers while still bringing such branded retail packs into the tax net. The exact treatment can depend on the wording of current notifications about branding and packing.
Wheat seed that is certified and clearly sold for sowing is usually treated as an agricultural input and is commonly kept fully exempt at 0%. The invoice description should clearly state that the supply is wheat seed for sowing so that it can be distinguished from wheat grain for food use which follows its own HSN rule and rate slab.
Value added wheat based products such as ready mixes, breakfast cereals or bakery items do not use the basic wheat HSN codes. They move into other food headings and often fall in higher slabs such as 5% or 18% depending on the exact product. For GST purposes it is therefore important not to treat all wheat based goods as simple wheat or flour.
How to Classify Wheat HSN Code for GST Filing?
For GST filing , businesses first decide whether they are dealing in wheat grain, wheat flour or wheat seed. Each of these has its own HSN family. Within that family, they then decide whether the supply is unbranded and loose or sold under a brand name in consumer packs. This choice affects whether 0% or 5% GST applies in most practical cases.
Traders and flour millers set up separate item codes in their accounting software for loose grain, packed grain, loose atta, packed atta and so on. Each item code carries the correct HSN family and the matching GST rate. When invoices are generated, the system picks up these details and prints the HSN code and GST amount on every line.
At the time of filing GST returns, outward supplies are reported HSN wise. Sales under the cereals heading that covers wheat grain are grouped together, sales under the flour heading that covers atta and maida are grouped together and sales of wheat seed for sowing appear under the seeds heading. This HSN wise summary helps the department reconcile data and also helps businesses track which part of their turnover comes from exempt and from taxable supplies.
Since GST rates and conditions for food item s can change through notifications, it is a good habit to review the wheat and flour item masters whenever there is a policy change. The rate may vary depending on specific notifications and conditions, especially for branded and high value products, so classification should be checked whenever a new product is added.
Conclusion
The wheat HSN code places wheat grain, wheat flour and wheat seed in different headings so that essential loose supplies can enjoy 0% GST while branded and packaged products generally fall in the 5% slab. Seeds supplied for sowing are usually kept fully exempt as an agricultural input.
By choosing the correct wheat, flour or seed HSN family for every item and applying the right GST rate in invoices and returns, traders and millers can bill customers correctly, support proper input tax credit and reduce the risk of disputes or penalties for wrong classification.
