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.
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.
Key Wheat HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 1001 | Wheat and meslin grain | Loose or unbranded wheat grain for food use | 0% |
| 1001 | Branded or retail packed wheat grain | Retail packs of wheat sold under a brand name | 5% |
| 1101 | Wheat or meslin flour | Packed atta, maida and suji for household use | 5% |
| 1101 | Loose wheat flour | Unbranded atta supplied in open bags or loose form | 0% |
| 1209 | Seeds for sowing | Certified wheat seed supplied for agricultural use | 0% |
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 items 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.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for wheat?
Wheat in grain form is usually classified under the cereals heading for wheat and meslin. This heading is used for wheat grain sold in loose or packed form for human consumption or further processing.
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How do I classify wheat flour under HSN?
Wheat flour such as atta, maida and suji is generally classified under the milling products heading for wheat or meslin flour. Loose unbranded flour often enjoys 0% GST while branded or retail packed atta is usually taxed at 5% under this HSN family.
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Is there a separate HSN code for wheat seed?
Yes. Wheat seed supplied for sowing is normally classified under the heading for seeds for sowing. Such certified seed is commonly treated as an agricultural input and is usually exempt at 0% GST when clearly described as seed for sowing.
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How does the GST rate differ for wheat and wheat products?
Loose unbranded wheat grain and wheat flour are generally treated as essential food and often kept at 0%, while branded or retail packed wheat grain and atta are usually taxed at 5%. Processed wheat products such as breakfast cereals and bakery items move to other headings and can attract higher slabs such as 5% or 18% depending on the product.
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Can wheat be classified under different HSN codes for GST?
Yes. Wheat grain, wheat flour and wheat seed do not share a single HSN code. Grain normally uses the cereals heading, flour uses the milling products heading and seed uses the heading for seeds for sowing. Each group can also have different GST treatment based on packing and branding.