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Free Tools/HSN Code Finder/Chapter 11/HSN 1106
HSN 11064-Digit Heading

HSN 1106: Flour – GST Rate

HSN 1106 covers 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. GST on HSN 1106 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 10 tariff items, for example 1106 10 00, 1106 10 10 and 1106 10 90.

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 1106

0% (Nil / exempt)CGST Nil + SGST Nil / IGST NilApplies to some sub-codes

Guar meal

Reference: Schedule EXEMPT, S. No. 76 (Spec: 1106 10 10)
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 75 (Spec: 1106)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled

Reference: Schedule I, S. No. 56 (Spec: 1106)

Sub-Headings & Tariff Items Under 1106

Showing 13 sub-classification codes with complete hierarchy descriptions.

1106106-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of the dried leguminous vegetables of heading 0713

110610008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of the dried leguminous vegetables of heading 0713 > 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 Of The Dried Leguminous Vegetables Of Heading 0713

110610108-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of the dried leguminous vegetables of heading 0713 > Guar Meal

110610908-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of the dried leguminous vegetables of heading 0713 > Others

1106206-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Sago Or Of Roots Or Tubers Of Heading 0714:

110620108-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Sago Or Of Roots Or Tubers Of Heading 0714: > Of Sago

110620208-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Sago Or Of Roots Or Tubers Of Heading 0714: > Of Manioc (Cassava)

110620908-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of Sago Or Of Roots Or Tubers Of Heading 0714: > Of Other Roots And Tubers

1106306-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of The Products Of Chapter 8 :

110630108-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of The Products Of Chapter 8 : > Of Tamarind

110630208-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of The Products Of Chapter 8 : > Of Singoda

110630308-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of The Products Of Chapter 8 : > Mango Flour

110630908-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > 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 > Of The Products Of Chapter 8 : > Other

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 1105
Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes
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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