Within Chapter 10 – Cereals, HSN Code 10063090 serves as the official classification for Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other. This code determines tax rates and compliance obligations for all entities trading in Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other. CGST applies at 2.5%/Nil, SGST/UTGST at 2.5%/Nil for local transactions, and IGST at 5%/Nil for interstate supplies. Measurement is standardized in 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 10063090
The tax structure for Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other under HSN Code 10063090 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 10063090?
Every entity transacting in Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other must quote HSN Code 10063090 on invoices. This includes traders, distributors, and e-commerce sellers operating under Cereals. Chapter 10 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade in Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other? Secure GST registration to handle taxes on HSN 10063090 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 10063090 for Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : 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)
How many digits of HSN Code 10063090 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 10063090 for accurate classification of Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other.
Can I claim input tax credit on Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other purchases?
Yes, registered businesses can claim input tax credit on Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other purchases made under HSN 10063090. Ensure your supplier mentions correct HSN code and GST rates (2.5%/Nil, 2.5%/Nil) on the invoice.
What is the difference between CGST and IGST for HSN 10063090?
CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil applies when Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other is sold within the same state. IGST at 5%/Nil is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other domestically?
No, Import Export Code is only required if you plan to import or export Rice Semi-Milled Or Wholly-Milled Rice, Whether Or Not Polished Or Glazed : Other internationally. For domestic trade within Cereals, GST registration is sufficient.
