Under the GST regime, HSN Code 10070090 classifies Grain Sorghum Grain Sorghum : Other within Chapter 10 – Cereals. This code is essential for businesses to correctly calculate and remit taxes on Grain Sorghum Grain Sorghum : Other. The applicable rates are CGST at 2.5%/Nil, SGST/UTGST at 2.5%/Nil for within-state sales, and IGST at 5%/Nil for interstate supplies. Goods are quantified using 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 10070090
Tax liability for Grain Sorghum Grain Sorghum : Other under HSN 10070090 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 10070090?
Every entity transacting in Grain Sorghum Grain Sorghum : Other must quote HSN Code 10070090 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
Entering the Grain Sorghum Grain Sorghum : Other market requires essential registrations. GST registration enables legal tax collection on HSN 10070090 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
Using HSN Code 10070090 accurately for Grain Sorghum Grain Sorghum : Other avoids compliance issues and facilitates credit claims. Monitor changes to 2.5%/Nil, 2.5%/Nil, and 5%/Nil rates for Chapter 10 – Cereals to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 10070090?
The standard unit of measurement for Grain Sorghum Grain Sorghum : Other under HSN Code 10070090 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 10070090 mandatory for small businesses?
Yes, businesses dealing in Grain Sorghum Grain Sorghum : Other must use HSN 10070090 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 Grain Sorghum Grain Sorghum : Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 10070090 for Cereals goods before invoicing.
Do I need AD Code registration for exporting Grain Sorghum Grain Sorghum : Other?
Yes, AD Code registration is required for exporters dealing in Grain Sorghum Grain Sorghum : Other under Cereals. This registration links your bank account to process foreign currency payments from overseas buyers.
