The wheat hsn code is 1001, and wheat flour, including atta, maida and suji, is 1101. Loose wheat and flour carry no GST, while pre-packaged and labelled packs pay 5%. Besan (1106) and corn or ragi flour (1102) follow the same loose versus packed rule.
The test is not the brand but whether the pack is pre-packaged and labelled under the legal metrology rules. This page explains that test, the codes for every flour, a flour mill's bill and the atta chakki code. Rice, pulses and other staples follow the same packed rule, as the food hub explains.
Wheat and flour: codes and GST rates
Item / HSN / GST- Wheat, looseNilNot pre-packaged and labelled
- Wheat, pre-packaged and labelled5%Retail packs
- Atta, maida, suji, looseNilWheat flour and products
- Atta, maida, suji, pre-packaged and labelled5%Branded packs
- Corn flour, ragi flour, other cereal flours, looseNilNot pre-packaged
- Corn flour, ragi flour, pre-packaged5%Labelled packs
- Besan and pulse flours, looseNilGram flour
- Besan, pre-packaged and labelled5%Branded besan
- Dalia and wheat groatsNil5% when pre-packaged and labelled
Quick facts
HSN headings
1001 wheat, 1101 wheat flour, 1102 other flours, 1106 pulse floursLoose
NilPre-packaged and labelled
5% (2.5% CGST + 2.5% SGST)Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveRule
Legal Metrology Act, 2009 labelling decides packed statusAtta chakki
Machine at 18%
Wheat hsn code and gst rate for every flour
| Product | HSN | Loose | Packed and labelled |
|---|---|---|---|
| Wheat | 1001 | Nil | 5% |
| Atta (whole wheat flour) | 1101 | Nil | 5% |
| Maida (refined flour) | 1101 | Nil | 5% |
| Suji, rava | 1103 | Nil | 5% |
| Dalia | 1103 or 1104 | Nil | 5% |
| Corn flour, maize flour | 1102 | Nil | 5% |
| Ragi, jowar, bajra flour | 1102 | Nil | 5% |
| Besan (gram flour) | 1106 | Nil | 5% |
| Multigrain atta | 1101 or 1102 | Nil | 5% |
Atta gst rate: the pre-packaged and labelled test
Pre-packaged means packed in advance, without the buyer present, in a package that must carry details such as quantity, maker and price under the Legal Metrology Act, 2009 and its rules. A 5 kg or 10 kg atta pack in a shop is pre-packaged and labelled, so it is 5%. Flour weighed and packed in front of the customer in a kirana store is loose and nil. Shops that pack atta in advance in plain bags and stack them for sale should be careful: if the bags must carry legal metrology details, they count as pre-packaged. Big sacks of more than 25 kg supplied to bakeries usually fall outside the retail pack definition, but read the present wording before relying on that.
Maida hsn code and suji
Maida and atta share 1101, the heading for wheat or meslin flour. Suji (semolina) and rava are wheat groats under 1103. The rate follows the same rule: nil loose, 5% packed and labelled.
Besan hsn code and other pulse flours
Besan and other flours of dried pulses are 1106 10. Guar meal has its own entry. Loose besan is nil and packed besan 5%. Pulses themselves are covered on the pulses page.
Flour mill invoice
Flour mill to a retailer: Atta 10 kg packs, HSN 1101, 200 packs, Rs 76,000, GST 5% Rs 3,800. Loose maida, HSN 1101, 50 kg bags sold to a bakery, 20 bags, Rs 36,000, Nil. Total Rs 1,15,800.
Atta chakki and wheat processing
A flour mill or atta chakki machine is 8437 (milling machinery) at 18%, while a small domestic grinder is 8509. A chakki that mills a registered customer's wheat and returns the flour supplies food job work at 5%; grinding for households is a service too. See job work.
Flour rates here reflect the general nil and 5% entries. The packed and labelled definition decides the rate, so check it on the GST portal and ask a GST practitioner or chartered accountant before treating any pack as loose.
Frequently asked questions
Does atta carry GST?
Loose atta is nil. Pre-packaged and labelled atta is 5%.
What is the wheat hsn code?
Wheat is 1001. No GST applies to loose grain, while packed and labelled wheat pays 5%.
What is the maida hsn code and gst rate?
Maida is 1101, nil when loose and 5% when sold in labelled retail packs.
What is the besan hsn code?
Besan is 1106 10, nil loose and 5% packed and labelled.
What is the 1101 hsn code gst rate?
1101, wheat flour, is nil when loose and 5% when pre-packaged and labelled.