GST ON FOOD GRAINS
From 18 July 2022, certain kinds of food items and grains became subject to a 5% Goods and Services Tax (GST). The term ‘edible food grains’ refers to edible seeds, particularly wheat, meslin, rye, barley, oats, rice, maize, sorghum grain, and other cereals, that are harvested and dried before finally being stored.
The GST provisions applicable to edible grains, and the HSN codes of edible grains, are listed in section 2 of Chapter 10 of the GST Act, 2017.
|
Rates |
Products Description | HSN Codes |
| NIL | Wheat and meslin other than pre-packaged and labelled. |
1001 |
|
5% |
Wheat and meslin pre-packaged and labelled. | 1001 |
| NIL | Rye other than pre-packaged and labelled. |
1002 |
|
5% |
Rye pre-packaged and labelled. | 1002 |
| NIL | Barley other than pre-packaged and labelled. |
1003 |
|
5% |
Barley pre-packaged and labelled. | 1003 |
| NIL | Oats other than pre-packaged and labelled. |
1004 |
|
5% |
Oats pre-packaged and labelled. | 1004 |
| NIL | Maize (corn) other than pre-packaged and labelled. |
1005 |
|
5% |
Maize (corn) pre-packaged and labelled. | 1005 |
| NIL | Rice other than pre-packaged and labelled. |
1006 |
|
5% |
Rice pre-packaged and labelled. | 1006 |
| NIL | Grain sorghum other than pre-packaged and labelled. |
1007 |
|
5% |
Grain sorghum pre-packaged and labelled. | 1007 |
| NIL | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi other than pre-packaged and labelled. |
1008 |
|
5% |
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi pre-packaged and labelled. |
1008 |
Form,
Krishnakant Jakhotia
Mobile No :- 9422507911
Email Id :- taxtalknew@gmail.com
