HSN Code 1101
Wheat or meslin flour, pre-packaged and labelled
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Wheat or meslin flour, pre-packaged and labelled | 2.5% | 2.5% | 5% | I |
Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.
The pre-packaged condition
HSN 1101 covers wheat or meslin flour specifically when pre-packaged and labelled. Flour sold loose or unbranded, without that packaging/labelling condition, is generally treated differently under GST's broader food-staple exemptions — the packaging and labelling status is what brings a product into this specific taxable heading rather than an exempt classification.
Frequently asked questions
What is the GST rate for HSN code 1101?
The GST rate for HSN code 1101 (Wheat or meslin flour, pre-packaged and labelled) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).
Which chapter does HSN code 1101 belong to?
HSN code 1101 falls under Chapter 11 - Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten of the Customs Tariff Act, 1975.
Related HSN codes in Chapter 11
- HSN 1102 — Cereal flours other than of wheat or meslin i.e. maize (corn…
- HSN 1103 — Cereal groats, meal and pellets, including suji and dalia, p…
- HSN 1104 — Cereal grains otherwise worked (for example, rolled, flaked,…
- HSN 1105 — Flour, meal, powder, flakes, granules and pellets of potatoe…
- HSN 1106 — Flour, meal and powder of the dried leguminous vegetables of…
- HSN 1107 — Malt, whether or not roasted
- HSN 1108 — Starches; inulin
- HSN 11090000 — Wheat gluten, whether or not dried