FeaturesHow it worksPricingCustom BillingFree ToolsFAQContact
Download AppSign Up
Free Tools/HSN Code Finder/Chapter 11/HSN 1104
HSN 11044-Digit Heading

HSN 1104: Cereal grains otherwise worked – GST Rate

HSN 1104 covers cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006. GST on HSN 1104 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 6 tariff items, for example 1104 12 00, 1104 19 00 and 1104 22 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 1104

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

Cereal grains hulled

Reference: Schedule EXEMPT, S. No. 73 (Spec: 1104)
5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 54 (Spec: 1104)

Sub-Headings & Tariff Items Under 1104

Showing 12 sub-classification codes with complete hierarchy descriptions.

1104126-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Oats

110412008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Oats > Of Oats

1104196-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Other Cereals

110419008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Other Cereals > Of Other Cereals

1104226-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Oats

110422008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Oats > Of Oats

1104236-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Maize (Corn)

110423008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Maize (Corn) > Of Maize (Corn)

1104296-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Other Cereals

110429008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Other Cereals > Of Other Cereals

1104306-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Germ Of Cereals, Whole, Rolled, Flaked Or Ground

110430008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Germ Of Cereals, Whole, Rolled, Flaked Or Ground > Germ Of Cereals, Whole, Rolled, Flaked Or Ground

Other Headings in Chapter 11

HSN 1101
Wheat Or Meslin Flour
HSN 1102
Cereal Flours Other Than That Of Wheat Or Meslin
HSN 1103
Cereal Groats, Meal And Pellets
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
AKASH test
Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 1104 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →