Q3Chapter 11 · Section II
HSN Code Chapter 11: Flour, starch, malt and milled grains
Products of the milling industry; malt; starches; inulin; wheat gluten
Rate distribution
- Varies: 6 headings
- 5%: 3 headings
Headings in Chapter 11
| Code | Description | GST rate |
|---|---|---|
| 1101 | Wheat or meslin flour | Varies |
| 1102 | Cereal flours other than that of wheat or meslin | Varies |
| 1103 | Cereal groats, meal and pellets | Varies |
| 1104 | Cereal grains otherwise worked | Varies |
| 1105 | Flour, meal, powder, flakes, granules and pellets | Varies |
| 1106 | Flour, meal and powder of the dried leguminous vegetables | Varies |
| 1107 | Malt, whether or not roasted | 5% |
| 1108 | Starches; inulin | 5% |
| 1109 | Wheat gluten, whether or not dried | 5% |
← All HSN chapters
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.