Chapter 10 of the GST framework covers Cereals, and HSN Code 10082039 specifically identifies Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : 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 10082039
Goods classified as Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other under HSN 10082039 are taxed based on transaction type. Local sales attract CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil. For supplies crossing state boundaries, IGST at 5%/Nil applies. Documentation must reflect kg. as the measurement standard for Chapter 10 – Cereals products.
Who Should Use HSN Code 10082039?
All businesses supplying Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other are obligated to use HSN 10082039 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
Starting a business involving Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other? GST registration is mandatory for collecting and remitting taxes on HSN 10082039 goods. Companies planning international trade within Cereals must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Proper use of HSN Code 10082039 for Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other streamlines audit processes and supports valid credit claims. Stay updated on 2.5%/Nil, 2.5%/Nil, and 5%/Nil rates for Chapter 10 – Cereals through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 10082039 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 10082039 for accurate classification of Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other.
Can I claim input tax credit on Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other purchases?
Yes, registered businesses can claim input tax credit on Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other purchases made under HSN 10082039. 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 10082039?
CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil applies when Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : 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 Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other domestically?
No, Import Export Code is only required if you plan to import or export Buckwheat, Millet And Canary Seed; Other Cereals Millet : Ragi (Finger Millet) : Other internationally. For domestic trade within Cereals, GST registration is sufficient.
