HSN 1105: Flour – GST Rate

HSN 1105 covers flour, meal, powder, flakes, granules and pellets of potatoes. GST on HSN 1105 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 2 tariff items, for example 1105 10 00 and 1105 20 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 1105

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

Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 74 (Spec: 1105)

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

Flour, meal, powder, flakes, granules and pellets of potatoes, pre-packaged and labelled

Reference: Schedule I, S. No. 55 (Spec: 1105)

Sub-Headings & Tariff Items Under 1105

Showing 4 sub-classification codes with complete hierarchy descriptions.

1105106-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes > Flour, Meal And Powder

110510008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes > Flour, Meal And Powder > Flour, Meal And Powder

1105206-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes > Flakes, Granules And Pellets

110520008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes > Flakes, Granules And Pellets > Flakes, Granules And Pellets

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 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 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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