HSN Code 10040010 -- – Oats oats : of seed quality (GST Rate 5%)

HSN Code 10040010

Oats oats : of seed quality

HSN10040010

Oats oats : of seed quality

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 10 -- Cereals
Heading: 1004
Subheading: 100400
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Oats oats : of seed quality. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Cereals

10040090
Oats oats : other
5%
10011010
Wheat and meslin durum wheat : of seed quality
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10011090
Wheat and meslin durum wheat : other
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10019010
Wheat and meslin other : wheat of seed quality
5%
10019020
Wheat and meslin other : other wheat
5%

Frequently asked questions

What is HSN Code 10040010?
HSN Code 10040010 is the official Harmonized System of Nomenclature code for Oats oats : of seed quality, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 10040010?
HSN Code 10040010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 10040010 belong to?
HSN Code 10040010 falls under Chapter 10 -- Cereals of the GST tariff.
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