HSN Code 10064000 provides the tax classification for Rice Broken Rice under Chapter 10 – Cereals of the GST tariff. Businesses dealing in Rice Broken Rice must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.5%/Nil, SGST/UTGST at 2.5%/Nil, and IGST at 5%/Nil. The recognized 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 10064000
The taxation of Rice Broken Rice under HSN Code 10064000 depends on supply location. Intrastate transactions require CGST at 2.5%/Nil and SGST/UTGST at 2.5%/Nil. Interstate supplies are charged IGST at 5%/Nil. Invoices should consistently use kg. for Cereals goods under Chapter 10.
Who Should Use HSN Code 10064000?
Any business engaged in supplying Rice Broken Rice must apply HSN 10064000 on invoices. The Cereals category under Chapter 10 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Rice Broken Rice? Complete GST registration to legally collect taxes on goods under HSN 10064000. Businesses importing or exporting Cereals products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 10064000 application for Rice Broken Rice ensures smooth input credit utilization and assessment processes. Track 2.5%/Nil, 2.5%/Nil, and 5%/Nil rate changes for Chapter 10 – Cereals through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 10064000?
The standard unit of measurement for Rice Broken Rice under HSN Code 10064000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 10064000 mandatory for small businesses?
Yes, businesses dealing in Rice Broken Rice must use HSN 10064000 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 Rice Broken Rice?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 10064000 for Cereals goods before invoicing.
Do I need AD Code registration for exporting Rice Broken Rice?
Yes, AD Code registration is required for exporters dealing in Rice Broken Rice under Cereals. This registration links your bank account to process foreign currency payments from overseas buyers.
