HSN Code 1102: Cereal flours other than of wheat
HSN code 1102 classifies cereal flours other than of wheat under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
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.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Cereal flours other than of wheat sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Cereal flours other than of wheat
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 1102
Use HSN code 1102 on every tax invoice for cereal flours other than of wheat. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 1102
What is HSN code 1102?
HSN code 1102 classifies cereal flours other than of wheat under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Cereal flours other than of wheat?
Cereal flours other than of wheat attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Cereal flours other than of wheat exempt from GST?
No. Cereal flours other than of wheat attracts 5% GST on every taxable sale.