Free Tools/HSN Code Finder/Chapter 11/HSN 1102

HSN 11024-Digit Heading

HSN 1102: Cereal flours – GST Rate

HSN 1102 covers cereal flours other than that of wheat or meslin. GST on HSN 1102 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 9 tariff items, for example 1102 10 00, 1102 20 00 and 1102 30 00.

Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten

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 1102

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

Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 71 (Spec: 1102)

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

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled

Reference: Schedule I, S. No. 52 (Spec: 1102)

Sub-Headings & Tariff Items Under 1102

Showing 11 sub-classification codes with complete hierarchy descriptions.

110210008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Cereal Flours Other Than That Of Wheat Or Meslin Rye Flour

1102206-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Maize (Corn) Flour

110220008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Maize (Corn) Flour > Maize (Corn) Flour

110230008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Cereal Flours Other Than That Of Wheat Or Meslin Rice Flour

1102906-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other :

110290008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other : > Cereal Flours Other Than That Of Wheat Or Meslin Other

110290108-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other : > Rye Flour

110290218-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other : > Brown rice flour

110290228-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other : > white rice flour

110290298-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other : > other

110290908-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Cereal Flours Other Than That Of Wheat Or Meslin > Other : > Other

Other Headings in Chapter 11

HSN 1101

Wheat Or Meslin Flour

HSN 1103

Cereal Groats, Meal And Pellets

HSN 1104

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

HSN 1105

Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes

HSN 1106

Flour, Meal And Powder Of The Dried Leguminous Vegetables Of Heading 0713, Of Sago Or Of Roots Or Tubers Of Heading 0714 Or Of The Products Of Chapter 8

HSN 1107

Malt, Whether Or Not Roasted

HSN 1108

Starches; Inulin

HSN 1109

Wheat Gluten, Whether Or Not Dried

HSN 1111

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