Chapter 10
Headings in HSN Chapter 10
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 1001 | Wheat and meslin | 5% | 40% / 100% | 5 |
| 1002 | Rye | 5% | Free | 2 |
| 1003 | Barley | 5% | Free | 2 |
| 1004 | Oats | 5% | Free | 2 |
| 1005 | Maize (corn) | 5% | 50% | 6 |
| 1006 | Rice | 5% | 70% / 80% | 7 |
| 1007 | Grain sorghum | 5% | 50% | 2 |
| 1008 | Buckwheat millet and canary seeds; other cereals | 5% | Free / 50% | 29 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.