Chapter 10 of the GST framework covers Cereals, and HSN Code 10063010 specifically identifies Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled. 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 10063010
The tax structure for Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled under HSN Code 10063010 follows a dual taxation model. CGST is levied at 2.5%/Nil and SGST/UTGST at 2.5%/Nil for intrastate sales. Interstate transactions attract IGST at 5%/Nil. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 10 – Cereals.
Who Should Use HSN Code 10063010?
All businesses supplying Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled are obligated to use HSN 10063010 on tax invoices. From producers to retailers within Cereals, Chapter 10 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Entering the Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled market requires essential registrations. GST registration enables legal tax collection on HSN 10063010 goods. For cross-border trade in Cereals items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 10063010 for Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled 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)
Which chapter does HSN Code 10063010 belong to?
HSN Code 10063010 falls under Chapter 10 – Cereals in the GST tariff schedule. This chapter covers various goods including Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled.
Is IGST applicable on Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled?
Yes, IGST at 5%/Nil is applicable when Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled is supplied interstate or imported. For local sales within a state, CGST at 2.5%/Nil and SGST/UTGST at 2.5%/Nil apply instead.
Can e-commerce sellers use HSN Code 10063010?
Yes, e-commerce sellers dealing in Rice Sem-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Rice, Parboiled must use HSN 10063010 on their invoices. This applies to all online platforms operating under Cereals classification.
How do I start an import business for Cereals goods?
To import goods under Cereals, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
