Q3HSN Code 1104
Cereal grains otherwise worked
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
GST rate
| Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) | 5% |
| Cereal grains hulled | Nil |
Codes under 1104
| Code | Description | GST rate |
|---|---|---|
| 1104 12 | Oats — cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | Varies |
| 1104 19 | Other cereals — cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | Varies |
| 1104 22 | Oats — cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | Varies |
| 1104 23 | Maize (corn) — cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | Varies |
| 1104 29 | Other cereals — cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | Varies |
| 1104 30 | Germ of cereals, whole, rolled, flaked or ground | Varies |
← Chapter 11: Flour, starch, malt and milled grains
Related HSN codes
Frequently Asked Questions
What is the HSN code for cereal grains otherwise worked?
The HSN code for cereal grains otherwise worked is 1104, under Chapter 11 (Flour, starch, malt and milled grains).
What is the GST rate on cereal grains otherwise worked?
It depends on the specific item: cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) is 5%; cereal grains hulled is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.