Rice HSN Code 1006 and GST Rate
Rice in the husk (paddy), husked brown rice, milled white rice and broken rice.
- HSN code
- 1006
- GST rate
- Nil or 5%
- Chapter
- 10: Cereals
- Before 22 Sep 2025
- No change
What is the HSN code for rice?
Rice falls under HSN 1006, in chapter 10 (Cereals).
Rice is classified by how far it has been processed: paddy, brown rice, milled rice and broken rice each have their own six digit subheading. Basmati and non basmati rice share subheading 100630; the eight digit tariff item tells them apart for exports. Puffed rice, flattened rice (poha) and other rice products move to chapter 19, and rice flour goes to heading 1102.
| Code | Description |
|---|---|
| 100610 | Rice in the husk (paddy or rough rice) |
| 100620 | Husked (brown) rice |
| 100630 | Semi milled or wholly milled rice, polished or not (basmati and non basmati) |
| 100640 | Broken rice |
GST rate on rice
The GST rate on rice 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 | 1006 |
| Above Rs 5 crore | 6 on every invoice | 100610, 100620, 100630 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 10 |
Sample GST invoice line for rice
Here is how a line for rice looks on a tax invoice within one state: 20 × pack of 5 kg at Rs 310.00 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) |
|---|---|---|---|---|---|---|---|
| Rice | 1006 | 20 × pack of 5 kg | 310.00 | 6,200.00 | 155.00 | 155.00 | 6,510.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 310.00 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 rice:
Frequently asked questions
What is the HSN code for rice?
Rice falls under HSN 1006: rice in the husk (paddy), husked brown rice, milled white rice and broken rice. Common 6 digit codes are 100610 for rice in the husk (paddy or rough rice) and 100620 for husked (brown) rice.
What is the GST rate on rice?
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 rice 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 1006 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 100610, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Is GST charged on loose rice?
No. Rice sold loose, or in a pack that is not prepacked and labelled, is nil rated. GST at 5% applies only to prepacked and labelled packs of up to 25 kg.
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.