HSN code · Customs Tariff of India · GST rate
11071000 is the 8-digit HSN code for “Malt, whether or not roasted: Not roasted”: tariff item 1107 10 00 under heading 1107 of the Customs Tariff of India. GST on this code is 5%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 11Heading 1107Sub-heading 1107 10Tariff item 1107 10 00
Malt, whether or not roasted: Not roasted
Tariff item 1107 10 00 · Heading 1107 · Chapter 11, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
110710008 digits: 11 + 07 + 10 + 001107 10 00Not roastedHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 11 covers products of the milling industry; malt; starches; inulin; wheat gluten. It sits in Section II, vegetable products.
Malt, whether or not roasted.
1107 10 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 1107.
Not roasted. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 57, “Malt, whether or not roasted”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule I, S. No. 57Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 1107 | Malt, whether or not roasted | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
11071000 is covered by the highlighted entry. The 5% IGST rate corresponds to CGST 2.5% + SGST/UTGST 2.5% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 1107, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 110710, goes on B2B tax invoices.
Many businesses show the full 11071000, the tariff item itself.
Rate history
5% IGST · 2.5% CGST + 2.5% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 57: “Malt, whether or not roasted”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 1107, malt, whether or not roasted. The codes below sit closest to 11071000 in the Customs Tariff of India: codes elsewhere in chapter 11. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
11081200Heading 1108 · tariff item 1108 12 0011081300Heading 1108 · tariff item 1108 13 00Codes under other headings of chapter 11, products of the milling industry; malt; starches; inulin; wheat gluten. Each page shows that code's own heading and GST rate entries.
Questions
5% IGST, made up of 2.5% CGST and 2.5% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 57: “Malt, whether or not roasted”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 1107 or 110710; many businesses use the full 11071000.
Tariff item 1107 10 00 of the Customs Tariff of India, First Schedule: “Not roasted”, under heading 1107 (“Malt, whether or not roasted”), in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten), Section II (vegetable products). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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