HSN 10041000
seed
8-digit tariff item under 1004 · Chapter 10 (Cereals) · Section II
GST on HSN 10041000
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| 5% | Oats, pre-packaged and labelledNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Oats, other than pre-packaged and labelledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 1004.
Importing Products under HSN 10041000
| Basic Customs Duty | Free |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Restricted - Import subject to Policy Condition (2) below. |
| Unit of quantity | kg |
Exporting Products under HSN 10041000
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 1004 |
| Export duty (Second Schedule) | None |
HSN 10041000 Classification
| Section II | Vegetable Products |
| Chapter 10 | Cereals |
| 1004 | OATS |
| 10041000 | seed |
Similar HSN Codes
| Code | Description |
|---|---|
| 10049000 | Other |
Frequently Asked Questions
What is the HSN code for Oats - seed?
The 8-digit HSN code is 10041000 - Oats - seed, under heading 1004 of Chapter 10 (Cereals).
What is the GST rate on HSN 10041000?
5% (Oats, pre-packaged and labelled); GST Exempt (Oats, other than pre-packaged and labelled) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 10041000?
Basic Customs Duty is Free plus 10% Social Welfare Surcharge.
Is import under HSN 10041000 allowed?
The ITC-HS import policy for this code is Restricted - Import subject to Policy Condition (2) below.
Which GST rate applies to Oats - seed?
HSN 10041000 carries more than one GST schedule entry: 5% for "Oats, pre-packaged and labelled"; and Exempt for "Oats, other than pre-packaged and labelled". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 10041000?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 0% = ₹0; Social Welfare Surcharge 10% of BCD = ₹0; IGST 0% or 5% on ₹100,000. This heading carries more than one GST entry, so the total duty is between ₹0 and ₹5,000 - landing the consignment between ₹100,000 and ₹105,000, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Oats - seed be exported from India?
The ITC-HS export policy for HSN 10041000 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Oats - seed?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1004. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 10
CEREALS
NOTES:
1. (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
2[(b) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.]
2. Heading 1005 does not cover sweet corn (Chapter 7).
SUB-HEADING NOTE:
The term “Durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
3[SUPPLEMENTARY NOTE:
1. For the purposes of tariff items 1006 30 11 and 1006 30 91, “Rice, GI recognised” refers to the rice varieties defined and recognised by the Geographical Indications (GI) Registry under the Geographical Indications of Goods (Registration and Protection) Act, 1999 (48 of 1999).]
POLICY CONDITIONS:
(1) Policy relating to import of wheat by Roller Flour Mills is as follows:
The State Trading Corporation of India Limited (STC) and the Projects Equipments Corporation (P.E.C.) are permitted to import wheat on behalf of Roller Flour Mills subject to the following conditions:-
(i) The import should be for meeting the Roller Flour Mills own requirements for milling purposes and sale of the resultant flour in the domestic market.
(ii) The import contract should be registered by the importing agency with Agricultural and Processed Food Products Export Development Authority (APEDA).
(iii) The imported wheat must be sold to the individual Roller Flour Mills on actual user condition.
(2) Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plant Quarantine (Regulation of Import into India) Order, 2003)
(3) Import of genetically modified (GM) Rice is ‘Restricted’. Import of Rice into India is permitted only if the importer is able to furnish a certificate from the competent Government Authorities from country of export that the exported rice is GM free.
(4) 1[The existing policy for import of items falling at Exim Codes 1001 19 00 (Durum Wheat: Other) and 1001 99 10 (Other Wheat) shall remain in abeyance till further orders. During this period, import of these items will be allowed freely.]
*************
NOTES:-
| 1. |
Substituted vide Notification No. 35 dated 8th October 2007 before it was read as, "The existing policy for items falling at Exim Codes 1001 10 90 (Durum Wheat: Other) and 1001 90 20 (Other Wheat) shall remain in abeyance till 31st December, 2007. During this period import of these items will be allowed freely." |
| 2. |
Substituted vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006." |
| 3. |
Inserted vide Notification No. 44/2025-26 dated 15-10-2025 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify