The rice hsn code is 1006, and the GST on rice turns on a single question: how is it packed? Rice sold loose, or in large sacks that do not need a Legal Metrology label, is nil rated. Rice that is pre-packaged and labelled carries 5% GST. The same rule applies to paddy, brown rice, parboiled rice, basmati and broken rice.
Further down you will find the 8 digit lines inside heading 1006, where poha, muri, rice flour, bran and husk go instead, a sample bill, and the credit and e-way bill points that matter to a rice mill, a wholesaler or a kirana shop. For other daily staples, start from the GST on food items hub.
Rice: codes and GST rates
Item / HSN / GST- Paddy (rice in the husk), not of seed quality, loose or in sacksNilNil while not pre-packaged and labelled
- Seed paddy of seed qualityNilGoods of seed quality are nil, packed or not
- Brown (husked) rice, pre-packaged and labelled5%Same line is nil when sold loose
- Parboiled rice (sela or usna), loose or in 50 kg sacksNilSacks above 25 kg fall outside the labelled pack rule
- Basmati rice in 1 kg or 5 kg retail packs5%2.5% CGST + 2.5% SGST, or 5% IGST
- Basmati rice weighed out loose at the counterNilNo pack, no label, no tax
- Non-basmati milled rice (sona masuri, kolam), labelled pack5%Polished or not, the rate is the same
- Non-basmati milled rice, loose or bulkNilNil list entry S. No. 67
- Broken rice (kanki), loose or in large sacksNilUsed for idli, dosa batter and feed mills
- Broken rice, pre-packaged and labelled5%Small retail packs carrying the required label
- Muri (puffed rice) sold looseNilThe tariff line for paws, mudi and the like; not heading 1006
- Poha (flattened rice), khoi or murki sold looseNilHeading 1904, not 1006: these are worked rice products
- Poha, muri, khoi or murki, pre-packaged and labelled5%Schedule I, S. No. 121
- Fortified rice kernel (FRK)5%Listed by name in Schedule I, S. No. 122
Quick facts
HSN heading
1006 (Chapter 10: cereals)GST rate
Nil when loose; 5% when pre-packaged and labelled (2.5% CGST + 2.5% SGST, or 5% IGST)Official entries
Schedule I, S. No. 48 of 9/2025-Central Tax (Rate); S. No. 67 of nil list 10/2025Digits to print
4 digits (1006) for turnover of Rs 5 crore or less; 6 digits, for example 1006 30, beyond thatRate before the reform
Unchanged: nil loose, 5% packed and labelledReverse charge
None on the sale of rice itselfCommon wrong code
1006 used for poha and muri, which belong under 1904
Rice hsn code 1006 and its 8 digit lines
Heading 1006 holds rice at every stage from the field to the polished grain. The 6 digit level tells you how far the rice has been processed, and the 8 digit level names the exact kind. Variety, grain length and polish do not move rice out of this heading.
| Code | What it covers |
|---|---|
| 1006 10 10 | Paddy of seed quality |
| 1006 10 90 | Other paddy (rice in the husk) |
| 1006 20 00 | Husked or brown rice |
| 1006 30 10 | Parboiled rice |
| 1006 30 20 | Basmati rice |
| 1006 30 90 | Other semi-milled or wholly milled rice |
| 1006 40 00 | Broken rice |
The GST portal master also carries a newer split of milled rice. Parboiled rice is divided into GI recognised rice (1006 30 11), basmati (1006 30 12) and other (1006 30 19). Rice that is not parboiled is divided the same way into 1006 30 91, 1006 30 92 and 1006 30 99. Exporters follow whichever lines the current Customs Tariff uses. For a domestic bill, any valid code from the master at the digit level you must print is fine, and the tax rate is the same on all of them.
Rice gst rate: nil when loose, 5% when packed and labelled
Two entries decide the tax. The 9/2025-Central Tax (Rate) notification taxes rice that is pre-packaged and labelled at 5%, through S. No. 48 of Schedule I. Inside one state the bill splits this into 2.5% CGST and 2.5% SGST; a sale to a buyer in another state shows 5% IGST. Every other kind of rice falls under S. No. 67 of the nil list, notification 10/2025, so it carries no GST at all.
What counts as pre-packaged and labelled? The phrase is tied to the Legal Metrology Act, 2009. If the pack is one that must carry the declarations under that Act and its packaged commodity rules (net quantity, packer details and the like), it is pre-packaged and labelled. CBIC has explained that packs of more than 25 kg are outside this meaning. In practice:
- A 1 kg, 5 kg, 10 kg or 25 kg retail pack with the mandatory label attracts 5%.
- A 30 kg or 50 kg sack sold as it is stays nil rated.
- Rice scooped from a sack and weighed at the counter is nil rated.
- A big bag that simply holds several small labelled packs is still a supply of labelled packs, so 5% applies.
A brand name printed on the bag is no longer the test. The label requirement is. Seed paddy has its own relief: the nil entry S. No. 56 covers all goods of seed quality in Chapter 10, whether packed or not. The seeds code page explains how that entry works for other crops.
Poha, muri, rice flour, bran and husk: not under 1006
Many billing errors in the grain trade come from putting every rice product under 1006. Once the grain is flattened, puffed, ground or separated into husk and bran, the heading changes.
| Product | Where it goes | How the rate works |
|---|---|---|
| Muri (puffed rice) | 1904 10 20 | Nil loose; 5% when pre-packaged and labelled |
| Poha (chira), khoi, murki | Heading 1904 | Nil loose; 5% when pre-packaged and labelled |
| Fortified rice kernel | Heading 1904 | 5% |
| Rice flour and rice powder | Cereal flours, Chapter 11 | Check the flour entry and its loose and packed split |
| Rice bran | Milling residues, Chapter 23 | Check the bran entry before billing |
| Rice husk or paddy husk | Cereal straw and husks, Chapter 12 | Confirm the exact code and entry with your adviser |
The GST entries for poha, muri and khoi are written at the 4 digit heading 1904, so the rate does not depend on the 8 digit line you pick. Rice flour is billed much like wheat atta, which the wheat and flour page covers. Bran sold to feed makers ties in with cattle and poultry feed, and rice bran oil is an edible oil, covered on the edible oils page. Fried rice snacks such as rice chakli belong with namkeen and snacks. Cooked rice served at a dhaba or hotel is part of a restaurant service, not a sale of rice.
Rice gst rate and hsn code on a bill
For B2B invoices, the digit rule depends on the aggregate turnover of the preceding year. When that turnover stayed within Rs 5 crore, the 4 digit heading 1006 is enough. Above that limit, the code must run to 6 digits or more, for example 1006 30 for milled rice. The HSN digits guide sets out the full rule. Showing the complete 8 digit tariff line never puts you in the wrong.
A trader who sells only nil rated loose rice does not have to register under GST, because a person dealing only in exempt goods is not liable to register. Once registered, issue a bill of supply for nil rated sales. If you sell both loose and packed rice to an unregistered buyer, one invoice-cum-bill of supply can cover both lines.
Sample bill from a wholesaler to a kirana store in the same state
Line 1: Non-basmati milled rice, 50 kg sacks, tariff line 1006 30 90. Sale value Rs 60,000, no GST.
Line 2: Basmati rice, 5 kg labelled packs, tariff line 1006 30 20. Value before tax Rs 30,000, central tax at 2.5% comes to Rs 750 and state tax at 2.5% comes to Rs 750.
Bill total: Rs 91,500.
If the same store were in another state, line 2 would show IGST 5% of Rs 1,500 instead of the two halves. In GSTR-1, both lines go into the HSN summary, and the loose line is also shown in the table for nil rated, exempt and non-GST supplies.
Input tax credit, reverse charge and e-way bill for rice traders
- Loose rice is an exempt supply. GST paid on inputs and services used only for nil rated rice cannot be claimed as credit.
- Packed rice earns credit. Tax paid on packing film, labels, sorting machines and other inputs used for 5% packs can be set off against the output tax.
- Mills selling both must reverse the share of common credit (rent, repairs and other shared services and machines) that relates to exempt turnover, under rules 42 and 43 of the CGST Rules.
- Reverse charge does not apply to the sale of rice. Services a mill buys, such as truck hire, follow their own rules; see the freight charges page.
- E-way bill: a consignment of packed rice above Rs 50,000 needs an e-way bill showing the same HSN and value as the invoice. For loose nil rated rice, check the current rule through the e-way bill portal before you send a truck without one.
Did GST on rice change on 22 September?
No. Rice was nil rated when loose and taxed at 5% when pre-packaged and labelled before the two-slab reform, and it stays the same now. Poha, muri and khoi follow the same pattern as before. What did change is the reference: the old rate notifications were replaced by 9/2025-Central Tax (Rate) and the nil list 10/2025, with new serial numbers. If your item master or tax audit notes quote the old entry numbers, update them. Other foods on a grocery bill did see cuts, which are listed on the GST rate changes page. Neighbouring grains such as maize and millets and pulses follow a similar loose or packed rule.
Mistakes on rice invoices and quick corrections
| What went wrong | Correction |
|---|---|
| 5% charged on a 50 kg sack sold as it is | Packs above 25 kg are not pre-packaged and labelled; bill it as nil rated |
| Small labelled packs billed as nil | Charge 5%; the label requirement makes them taxable |
| Poha or muri billed under 1006 | Move it to heading 1904; the nil or 5% split still applies |
| Rice flour billed as rice | Use the cereal flour heading in Chapter 11 and check the flour entry |
| Credit claimed on packing used for loose rice | Reverse it; inputs for exempt sales give no credit |
Treat this page as a general explainer based on the rate notifications in force today. Any entry can be amended by a later notification, so verify the present rate through the HSN search on the GST portal or the notification text itself when you set up a rice item. For questions about your own mill, shop or supply contract, speak to a qualified tax practitioner or a CA who knows the grain trade.
Frequently asked questions
What is the HSN code for rice?
Rice falls under heading 1006. Paddy is 1006 10, brown rice 1006 20 00, milled rice 1006 30 (parboiled, basmati and other) and broken rice 1006 40 00.
What is the 1006 hsn code gst rate, and is GST charged on all rice?
No. Rice under 1006 is nil rated when sold loose or in sacks above 25 kg. It attracts 5% GST, split as 2.5% CGST and 2.5% SGST, when it is pre-packaged and labelled.
What is the paddy hsn code and gst rate?
Paddy is 1006 10 90, or 1006 10 10 when it is of seed quality. Seed paddy is always nil rated. Other paddy is nil rated unless it is sold in a pre-packaged and labelled pack, which is rare.
Which basmati rice hsn code 8 digit line should I use?
The common line is 1006 30 20. The GST master also shows newer splits, 1006 30 12 for parboiled basmati and 1006 30 92 for basmati that is not parboiled. The rate is the same on each: nil loose, 5% in labelled packs.
What is the poha hsn code and gst rate?
Poha, or flattened rice, comes under heading 1904, along with muri and khoi. Muri has its own tariff line, 1904 10 20. All of them are nil rated when sold loose and 5% when pre-packaged and labelled.
Do broken rice, rice flour and rice husk use the same code?
Broken rice stays in heading 1006 as 1006 40 00, with the same nil or 5% rule. Rice flour moves to the cereal flours in Chapter 11, rice bran to milling residues in Chapter 23, and husk to cereal straw and husks in Chapter 12. Check the code and entry for each before you set up the item.