Chapter 11 of the GST framework covers Products Of The Milling Indus, and HSN Code 11041900 specifically identifies Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals. 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 11 – Products Of The Milling Indus
Below are related HSN codes from Chapter 11 – Products Of The Milling Indus for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Products Of The Milling Indus... | 11010000 | Wheat Or Meslin Flour | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11021000 | Cereal Flours Other Than That Of Wheat Or Meslin R... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11022000 | Cereal Flours Other Than That Of Wheat Or Meslin M... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11023000 | Cereal Flours Other Than That Of Wheat Or Meslin R... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11029000 | Cereal Flours Other Than That Of Wheat Or Meslin O... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11029010 | Rye Flour And Rice Flour | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11029021 | Brown Rice Flour | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11029022 | White Rice Flour | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11029029 | Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Products Of The Milling Indus... | 11029090 | Other | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
GST Rates for HSN 11041900
For Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals classified under HSN Code 11041900, 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 Products Of The Milling Indus under Chapter 11.
Who Should Use HSN Code 11041900?
All businesses supplying Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals are obligated to use HSN 11041900 on tax invoices. From producers to retailers within Products Of The Milling Indus, Chapter 11 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals? GST registration is mandatory for collecting and remitting taxes on HSN 11041900 goods. Companies planning international trade within Products Of The Milling Indus 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
Accurate HSN Code 11041900 usage for Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals simplifies reconciliation and protects against penalties. Keep current with 2.5%/Nil, 2.5%/Nil, and 5%/Nil updates for Chapter 11 – Products Of The Milling Indus to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
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 11041900 for accurate classification of Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals.
Yes, registered businesses can claim input tax credit on Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals purchases made under HSN 11041900. Ensure your supplier mentions correct HSN code and GST rates (2.5%/Nil, 2.5%/Nil) on the invoice.
CGST at 2.5%/Nil plus SGST/UTGST at 2.5%/Nil applies when Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals is sold within the same state. IGST at 5%/Nil is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, Pearled, Sliced, Or Kibbled), Except Rice Of Heading 1006; Germ Of Cereals, Whole, Rolled, Flaked Or Ground Rolled Or Flaked Grains : Of Other Cereals internationally. For domestic trade within Products Of The Milling Indus, GST registration is sufficient.
