HSN Code 1104
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains)
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) | 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.
Frequently asked questions
What is the GST rate for HSN code 1104?
The GST rate for HSN code 1104 (Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains)) 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 1104 belong to?
HSN code 1104 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 1101 — Wheat or meslin flour, pre-packaged and labelled
- 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 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