10082950 is the designated HSN classification for Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)), categorized under Chapter 10 – Cereals in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 2.5%/Nil, SGST/UTGST at 2.5%/Nil for local transactions, and IGST at 5%/Nil for interstate supplies. Quantities are measured in kg. for billing purposes.
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 10082950
For Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) classified under HSN Code 10082950, tax computation follows GST principles. CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil covers intrastate sales. IGST at 5%/Nil applies to interstate transactions. kg. is the prescribed measurement for Cereals under Chapter 10.
Who Should Use HSN Code 10082950?
All businesses supplying Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) are obligated to use HSN 10082950 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
Planning to trade in Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.))? Complete GST registration to legally collect taxes on goods under HSN 10082950. 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
Accurate application of HSN Code 10082950 for Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) 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 10082950 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 10082950 for accurate classification of Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)).
Can I claim input tax credit on Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) purchases?
Yes, registered businesses can claim input tax credit on Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) purchases made under HSN 10082950. 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 10082950?
CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil applies when Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) 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 Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) domestically?
No, Import Export Code is only required if you plan to import or export Buckwheat, Millet And Canary Seeds; Other Cereals-Millet : Other:Proso (Panicum Miliaceum (L.)) internationally. For domestic trade within Cereals, GST registration is sufficient.
