10089010 is the designated HSN classification for Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality, categorized under Chapter 10 – Cereals in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality 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 10089010
Goods classified as Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality under HSN 10089010 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 10089010?
All businesses supplying Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality are obligated to use HSN 10089010 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 Other Cereals : Of Seed Quality? GST registration is mandatory for collecting and remitting taxes on HSN 10089010 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
Using HSN Code 10089010 accurately for Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality 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 10089010?
The standard unit of measurement for Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality under HSN Code 10089010 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 10089010 mandatory for small businesses?
Yes, businesses dealing in Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality must use HSN 10089010 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 Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 10089010 for Cereals goods before invoicing.
Do I need AD Code registration for exporting Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality?
Yes, AD Code registration is required for exporters dealing in Buckwheat, Millet And Canary Seed; Other Cereals Other Cereals : Of Seed Quality under Cereals. This registration links your bank account to process foreign currency payments from overseas buyers.
