HSN 11031110
Groat - Of wheat
8-digit tariff item under 1103 · Chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten) · Section II
GST on HSN 11031110
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% | Cereal groats, meal and pellets, including suji and dalia, prepackaged and labelledNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Cereal groats, meal and pellets, other than pre-packaged and labelledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 1103.
Importing Products under HSN 11031110
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 11031110
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 1103 |
| Export duty (Second Schedule) | None |
HSN 11031110 Classification
| Section II | Vegetable Products |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 1103 | CEREAL GROATS, MEAL AND PELLETS |
| 110311 | Of wheat : |
| 11031110 | Groat |
Similar HSN Codes
| Code | Description |
|---|---|
| 11031120 | Meal |
Frequently Asked Questions
What is the HSN code for Cereal groats - Groat - Of wheat?
The 8-digit HSN code is 11031110 - Cereal groats - Groat - Of wheat, under heading 1103 of Chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten).
What is the GST rate on HSN 11031110?
5% (Cereal groats, meal and pellets, including suji and dalia, prepackaged and labelled); GST Exempt (Cereal groats, meal and pellets, 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 11031110?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 11031110 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Cereal groats - Groat - Of wheat?
HSN 11031110 carries more than one GST schedule entry: 5% for "Cereal groats, meal and pellets, including suji and dalia, prepackaged and labelled"; and Exempt for "Cereal groats, meal and pellets, 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 11031110?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, 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 Cereal groats - Groat - Of wheat be exported from India?
The ITC-HS export policy for HSN 11031110 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Cereal groats - Groat - Of wheat?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1103. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
NOTES:
1. This Chapter does not cover:
(a) Roasted malt put up as coffee substitutes (headings 0901 or 2101);
(b) Prepared flours, groats, meals or starches of heading 1901;
(c) Corn flakes or other products of heading 1904;
(d) Vegetables, prepared or preserved, of headings 2001, 2004 or 2005;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
(a) A starch content (determined by the modified Ewers polarimetric method*) exceeding that indicated in Column (2); and
(b) An ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
*To know more about ‘modified Ewers polarimetric method’, visit International Organisation for Standardization (ISO) website link: http://www.iso.org/iso/iso_catalogue/catalogue_tc/catalogue_detail.htm?csnumber=18589
(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104
|
Cereal |
Starch content |
Ash content |
Rate of passage through a sieve with an aperture of |
|
|
|
|
|
315 Micrometres (microns) |
500 micrometres (microns) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
Wheat and rye |
45% |
2.5% |
80% |
- |
|
Barley |
45% |
3.0% |
80% |
- |
|
Oats |
45% |
5.0% |
80% |
- |
|
Maize (corn) And |
45% |
2.0% |
- |
90% |
|
Rice |
45% |
1.6% |
80% |
- |
|
Buckwheat |
45% |
4.0% |
80% |
- |
3. For the purposes of heading 1103, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:
(a) In the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) In the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
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