HSN Code 1006: Rice, including basmati and parboiled
HSN code 1006 classifies rice, including basmati and parboiled under India's GST system. GST rate: 0%.
GST Rate Breakdown
- GST Rate: 0%
- CGST + SGST (intra-state): 0% + 0%
- IGST (inter-state): 0%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
Rice, including basmati and parboiled is GST-exempt (0%)
Rice, including basmati and parboiled is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Rice, including basmati and parboiled
- Taxable value: ₹10,000
- GST (0%): ₹0
- Intra-state: ₹0 CGST + ₹0 SGST
- Inter-state: ₹0 IGST
- Total: ₹10,000
When to Use HSN Code 1006
Use HSN code 1006 on every tax invoice for rice, including basmati and parboiled. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 1006
What is HSN code 1006?
HSN code 1006 classifies rice, including basmati and parboiled under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Rice, including basmati and parboiled?
Rice, including basmati and parboiled attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Rice, including basmati and parboiled exempt from GST?
Yes. Rice, including basmati and parboiled is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.