Chapter 10 of the GST framework covers Cereals, and HSN Code 10084000 specifically identifies Fonio for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fonio. 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 10084000
The tax structure for Fonio under HSN Code 10084000 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 10084000?
Any business engaged in supplying Fonio must apply HSN 10084000 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 Fonio? Complete GST registration to legally collect taxes on goods under HSN 10084000. 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
Using HSN Code 10084000 accurately for Fonio 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)
Which chapter does HSN Code 10084000 belong to?
HSN Code 10084000 falls under Chapter 10 – Cereals in the GST tariff schedule. This chapter covers various goods including Fonio.
Is IGST applicable on Fonio?
Yes, IGST at 5%/Nil is applicable when Fonio is supplied interstate or imported. For local sales within a state, CGST at 2.5%/Nil and SGST/UTGST at 2.5%/Nil apply instead.
Can e-commerce sellers use HSN Code 10084000?
Yes, e-commerce sellers dealing in Fonio must use HSN 10084000 on their invoices. This applies to all online platforms operating under Cereals classification.
How do I start an import business for Cereals goods?
To import goods under Cereals, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
