HSN Code 11042300 -- – Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sl (GST Rate 5%)

HSN Code 11042300

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground other worked grains (for example, hulled, pearled, sliced or kibbled) : of maize (corn)

HSN11042300

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground other worked grains (for example, hulled, pearled, sliced or kibbled) : of maize (corn)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 1104
Subheading: 110423
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 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sl. 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.

Frequently asked questions

What is HSN Code 11042300?
HSN Code 11042300 is the official Harmonized System of Nomenclature code for Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of headin, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 11042300?
HSN Code 11042300 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 11042300 belong to?
HSN Code 11042300 falls under Chapter 11 -- Milling industry products of the GST tariff.
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