HSN code · Customs Tariff of India · GST rate
10019910 is the 8-digit HSN code for “Wheat and meslin: Other: Other: Wheat”: tariff item 1001 99 10 under heading 1001 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 10Heading 1001Sub-heading 1001 99Tariff item 1001 99 10
Wheat and meslin: Other: Other: Wheat
Tariff item 1001 99 10 · Heading 1001 · Chapter 10, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
100199108 digits: 10 + 01 + 99 + 101001 99 10WheatHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 10 covers cereals. It sits in Section II, vegetable products.
Wheat and meslin.
Other. Between the heading and this item the tariff also prints the line “Other”.
Wheat. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
3 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 10019910 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 1001 (this code's heading) | |||
| Schedule I, S. No. 43Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 1001 | Wheat and meslin, pre-packaged and labelled | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 62Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 1001 | Wheat and meslin, other than pre-packaged and labelled | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| Entries for particular goods in chapter 10 | |||
| S. No. 56Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 07, 09 or 10 | All goods of seed quality | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 1001, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 100199, goes on B2B tax invoices.
Many businesses show the full 10019910, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 3 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 1001, wheat and meslin. The codes below sit closest to 10019910 in the Customs Tariff of India: the other tariff items under heading 1001 and codes elsewhere in chapter 10. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
10011100Tariff item 1001 11 0010019100Tariff item 1001 91 0010019910, this page's code, is tariff item 1001 99 10 under the same heading.
10051000Heading 1005 · tariff item 1005 10 0010059011Heading 1005 · tariff item 1005 90 11Codes under other headings of chapter 10, cereals. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 3 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 43 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 62 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 56 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 1001 or 100199; many businesses use the full 10019910.
Tariff item 1001 99 10 of the Customs Tariff of India, First Schedule: “Wheat”, under sub-heading 1001 99 (“Other”), the line “Other”, heading 1001 (“Wheat and meslin”), in chapter 10 (cereals), Section II (vegetable products). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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