Understanding HS Code For Wheat
Wheat is one of the most widely traded agricultural commodities globally. It is used in food processing, flour milling, bakery products, and animal feed. In trade and taxation, wheat is classified under specific Harmonized System (HS) codes for both customs and GST purposes in India.
Wheat falls under Chapter 10 – Cereals. The key heading is:
HS Code 1001 – Wheat and meslin.
Importance Of HS Code For Wheat
Using the correct HS code for wheat is important for:
- Customs Clearance: Ensures seamless import/export documentation.
- GST Exemptions: Identifies eligibility for GST exemption on food grains.
- Export Policy Compliance: Aids in DGFT regulation checks.
- Trade Records: Enables proper tracking of agricultural exports/imports.
HS Code Classification For Wheat
Wheat and its forms are classified under the following HS codes:
- 10011000 – Durum wheat (used in pasta and semolina)
- 10019010 – Wheat seed for sowing
- 10019020 – Milling wheat (standard grain for flour production)
- 10019029 – Other wheat (not for seed or milling use)
- 11010000 – Wheat flour (processed product from wheat)
GST Rates For Wheat In India
Wheat, being an essential food grain, enjoys GST exemptions in India:
- Wheat grain (all types): 0% GST (exempt)
- Wheat flour (unbranded and non-premium): 0% GST
- Branded or packaged wheat flour (pre-packaged and labeled): 5% GST
HS Codes And GST Rates For Wheat
Here’s a table listing wheat types, HS codes, and applicable GST rates:
🌾 GST on Wheat & Flour Products (2025)
| 🥖 Product | 📦 HS Code | 📋 Category | 💰 GST Rate |
|---|---|---|---|
| 🍝 Durum Wheat | 10011000 | Hard wheat used in pasta/semolina | 0% |
| 🌱 Wheat Seed | 10019010 | Wheat used for sowing/agriculture | 0% |
| 🌾 Milling Wheat | 10019020 | Standard wheat for flour production | 0% |
| 📉 Other Wheat | 10019029 | Wheat not for seed or milling | 0% |
| 🪣 Wheat Flour (Unbranded) | 11010000 | Loose or unpackaged flour | 0% |
| 🏷️ Wheat Flour (Branded/Packaged) | 11010000 | Pre-packaged and labeled flour | 5% |
📌 Note: GST is 0% for raw/unbranded wheat and flour; 5% applies to retail-packed, labeled flour.
Final Thoughts
Wheat is classified under HS Code 1001, and its processed form (flour) under 1101. In India, raw wheat and unbranded flour are GST exempt, while branded packaged wheat flour attracts 5% GST. Proper classification helps ensure compliance with GST norms and export documentation.
FAQs
The primary HS code for wheat is 1001, with 10019020 commonly used for milling wheat.
No, wheat is fully exempt from GST as it is a basic food item.
Branded and packaged wheat flour attracts 5% GST.
Yes, wheat seed for sowing is classified under 10019010.
Durum wheat is classified under 10011000 and is GST-exempt.
