Lekhae
HSN 1104: Cereal grains otherwise worked
HSN code 1104 covers: Cereal grains otherwise worked (e.g. hulled, rolled, flaked, pearled, sliced or kibbled) except rice of heading no. 1006; germ of cereals whole, rolled, flaked or ground.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 1104
This heading has 6 subheadings, including: Cereal grains; rolled or flaked, of oats, Cereal grains; rolled or flaked, other than oats, Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats, Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn), Cereal grains; worked, other than rolled or flaked (e.g. Hulled, pearled, sliced or kibbled) of cereals, excluding oats and maize, and rice of heading no.1006, Cereal; germ of cereals, whole, rolled, flaked or ground. Use the HSN/SAC finder to pin down the exact code.
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