Wheat HSN Code 1001 and GST Rate
Wheat and meslin grain, including durum wheat and seed wheat.
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- HSN code
- 1001
- GST rate
- Nil or 5%
- Chapter
- 10: Cereals
- Before 22 Sep 2025
- No change
What is the HSN code for wheat?
Wheat falls under HSN 1001, in chapter 10 (Cereals).
Heading 1001 covers the whole grain only. Once wheat is milled it moves to chapter 11: whole wheat flour (atta) and maida go to heading 1101 and suji or semolina to 1103. Wheat sold as seed for sowing has its own subheading, and seeds meant for sowing are nil rated.
| Code | Description |
|---|---|
| 100111 | Durum wheat, seed |
| 100119 | Durum wheat, other |
| 100191 | Other wheat and meslin, seed |
| 100199 | Other wheat and meslin (common bread wheat) |
GST rate on wheat
The GST rate on wheat is nil or 5%. Nil when sold loose or in a pack that is not prepacked and labelled. 5% when prepacked and labelled, that is a retail pack that must carry Legal Metrology declarations (packs up to 25 kg or 25 litres). Bulk packs above 25 kg stay nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1001 |
| Above Rs 5 crore | 6 on every invoice | 100111, 100119, 100191 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 10 |
Sample GST invoice line for wheat
Here is how a line for wheat looks on a tax invoice within one state: 40 × pack of 5 kg at Rs 175.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Wheat | 1001 | 40 × pack of 5 kg | 175.00 | 7,000.00 | 175.00 | 175.00 | 7,350.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 350.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 10 at a glance
Chapter 10 (Cereals) covers: Wheat, rice, maize, barley, millets and other cereal grains.
Related HSN codes
Products often bought, sold or invoiced together with wheat:
الأسئلة الشائعة
What is the HSN code for wheat?
Wheat falls under HSN 1001: wheat and meslin grain, including durum wheat and seed wheat. Common 6 digit codes are 100111 for durum wheat, seed and 100119 for durum wheat, other.
What is the GST rate on wheat?
Nil when sold loose or in a pack that is not prepacked and labelled. 5% when prepacked and labelled, that is a retail pack that must carry Legal Metrology declarations (packs up to 25 kg or 25 litres). Bulk packs above 25 kg stay nil.
How many digits of the wheat HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1001 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 100111, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.