Chapter 10 of the GST framework covers Cereals, and HSN Code 10039000 specifically identifies Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other. Tax rates applicable include CGST at 2.5%/Nil, SGST/UTGST at 2.5%/Nil, and IGST at 5%/Nil for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 10 – Cereals
Below are related HSN codes from Chapter 10 – Cereals for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Cereals... | 10011010 | Wheat And Meslin Durum Wheat : Of Seed Quality | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10011090 | Wheat And Meslin Durum Wheat : Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10011100 | Seed | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10011900 | Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019010 | Wheat And Meslin Other : Wheat Of Seed Quality | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019020 | Wheat And Meslin Other : Other Wheat | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019031 | Wheat And Meslin Other : Meslin : Of Seed Quality | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019039 | Wheat And Meslin Other : Meslin : Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019100 | Seed | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Cereals... | 10019910 | Wheat | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
GST Rates for HSN 10039000
Tax liability for Other under HSN 10039000 varies by transaction geography. CGST at 2.5%/Nil combined with SGST/UTGST at 2.5%/Nil applies to local sales. Interstate movement attracts IGST at 5%/Nil. All billing for Chapter 10 – Cereals products must use kg..
Who Should Use HSN Code 10039000?
Any business engaged in supplying Other must apply HSN 10039000 on invoices. The Cereals category under Chapter 10 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Other? Secure GST registration to handle taxes on HSN 10039000 classified goods. Businesses with international operations in Cereals need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 10039000 for Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 10 – Cereals should monitor rate updates (2.5%/Nil, 2.5%/Nil, 5%/Nil) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 10039000?
The standard unit of measurement for Other under HSN Code 10039000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 10039000 mandatory for small businesses?
Yes, businesses dealing in Other must use HSN 10039000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 10039000 for Cereals goods before invoicing.
Do I need AD Code registration for exporting Other?
Yes, AD Code registration is required for exporters dealing in Other under Cereals. This registration links your bank account to process foreign currency payments from overseas buyers.
