HSN 1004: Oats – GST Rate

HSN 1004 covers oats. GST on HSN 1004 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 4 tariff items, for example 1004 00 10, 1004 00 90 and 1004 10 00.

Chapter 10: Cereals

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1004

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Oats, other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 65 (Spec: 1004)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Oats, pre-packaged and labelled

Reference: Schedule I, S. No. 46 (Spec: 1004)

Other entries in this chapter (1)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods of seed quality

Reference: Schedule EXEMPT, S. No. 56 (Spec: 07, 09 or 10)

Sub-Headings & Tariff Items Under 1004

Showing 7 sub-classification codes with complete hierarchy descriptions.

1004006-Digit Sub-heading

Chain: Cereals > Oats > Oats

100400108-Digit Tariff Item

Chain: Cereals > Oats > Oats > Oats Oats : Of Seed Quality

100400908-Digit Tariff Item

Chain: Cereals > Oats > Oats > Oats Oats : Other

1004106-Digit Sub-heading

Chain: Cereals > Oats > Seed

100410008-Digit Tariff Item

Chain: Cereals > Oats > Seed > Seed

1004906-Digit Sub-heading

Chain: Cereals > Oats > Other

100490008-Digit Tariff Item

Chain: Cereals > Oats > Other > Other

Other Headings in Chapter 10

Rye

Buckwheat Millet And Canary Seeds, Other Cereals

HSN 1009

other

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