Wheat or meslin flour, including whole wheat atta and maida.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
Atta (Wheat Flour) falls under HSN 1101, in chapter 11 (Flour and milling products).
Atta, maida and other flour made from wheat all sit in heading 1101. Suji (semolina) and dalia (groats) are heading 1103, and besan (gram flour) is heading 1106 because it is made from a pulse. Ready mixes with added ingredients usually leave chapter 11 for heading 1901.
| Code | Description |
|---|---|
| 110100 | Wheat or meslin flour |
The GST rate on atta (wheat flour) 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.
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 | 1101 |
| Above Rs 5 crore | 6 on every invoice | 110100 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 11 |
Here is how a line for atta (wheat flour) looks on a tax invoice within one state: 10 × bag of 10 kg at Rs 420.00 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) |
|---|---|---|---|---|---|---|---|
| Atta (Wheat Flour) | 1101 | 10 × bag of 10 kg | 420.00 | 4,200.00 | 105.00 | 105.00 | 4,410.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 210.00 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 11 (Flour and milling products) covers: Flour, groats, meal, malt, starches and wheat gluten.
Products often bought, sold or invoiced together with atta (wheat flour):
Atta (Wheat Flour) falls under HSN 1101: wheat or meslin flour, including whole wheat atta and maida. Common 6 digit codes are 110100 for wheat or meslin flour.
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.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1101 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 110100, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Maida is refined wheat flour, so it shares HSN 1101 with atta and follows the same rule: nil loose, 5% when prepacked and labelled.
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.