HSN 1107: Malt – GST Rate

HSN 1107 covers malt, whether or not roasted. GST on HSN 1107 is 5% (rates effective 22 September 2025). This heading has 2 tariff items, for example 1107 10 00 and 1107 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 1107

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

Malt, whether or not roasted

Reference: Schedule I, S. No. 57 (Spec: 1107)

Sub-Headings & Tariff Items Under 1107

Showing 4 sub-classification codes with complete hierarchy descriptions.

1107106-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Malt, Whether Or Not Roasted > Not Roasted

110710008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Malt, Whether Or Not Roasted > Not Roasted > Not Roasted

1107206-Digit Sub-heading

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Malt, Whether Or Not Roasted > Roasted

110720008-Digit Tariff Item

Chain: Products of the milling industry; malt; starches; inulin; wheat gluten > Malt, Whether Or Not Roasted > Roasted > Roasted

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 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 1108

Starches; Inulin

HSN 1109

Wheat Gluten, Whether Or Not Dried

HSN 1111

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