HSN Code 1006 — Rice
HSN code 1006 covers Rice. Under GST 2.0 (effective 22 September 2025), HSN 1006 (rice) is taxed at 5% GST. This code falls under Chapter 10 — Cereals.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 1006 at a glance
| HSN Code | 1006 |
| Description | Rice |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 10 — Cereals |
| Heading | 1006 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 1006
HSN heading 1006 sits in Chapter 10 (Cereals) and covers Rice in its various trade forms — paddy or rough rice (still in the husk), husked or brown rice, semi-milled and wholly milled white rice (whether or not polished or glazed), and broken rice. Everyday Indian varieties an accountant will see on invoices, such as basmati, sona masuri, ponni, parboiled rice, and broken rice sold for industrial or animal-feed use, all classify within this heading; the specific 6-digit or 8-digit sub-code distinguishes the form (paddy vs husked vs milled vs broken). Under GST 2.0 (effective 22 September 2025), rice attracts 5% GST when supplied as pre-packaged and labelled goods within the meaning of the Legal Metrology Act and its rules; loose rice scooped from an open sack at the point of sale, sold without the declarations required for pre-packaged commodities, remains outside the levy. On the tax invoice, the 4-digit 1006 is acceptable for sellers with aggregate turnover up to Rs 5 crore on B2B supplies, while sellers above that threshold must drill down to the 6-digit sub-heading; exports of basmati and non-basmati rice carry the full 8-digit tariff item on the shipping bill and GSTR-1 HSN summary. Practical tip: classify by the form at the point of supply (milled vs broken vs paddy), not by the variety name, since the sub-code follows the processing stage.
Sub-classifications under HSN 1006
17 more specific 6- and 8-digit codes fall under 1006 (rice). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 100610 | Rice in the Husk (Paddy or Rough): | 5% |
| 100620 | Husked (Brown) Rice | 5% |
| 100630 | Semi-Milled or Wholly-Milled Rice, Whether or Not Polished or Glazed : | 5% |
| 100640 | Broken Rice | 5% |
| 10061010 | Of Seed Quality | 5% |
| 10061090 | Other | 5% |
| 10062000 | Husked (Brown) Rice | 5% |
| 10063010 | Rice, Parboiled | 5% |
| 10063011 | Rice, GI recognised | 5% |
| 10063012 | Basmati Rice | 5% |
| 10063019 | Other | 5% |
| 10063020 | Basmati Rice | 5% |
| 10063090 | Other | 5% |
| 10063091 | Rice, GI recognised | 5% |
| 10063092 | Basmati Rice | 5% |
| 10063099 | Other | 5% |
| 10064000 | Broken Rice | 5% |
Frequently Asked Questions
Does HSN 1006 cover both basmati and non-basmati rice, and is the GST rate the same?
Is loose, unbranded rice sold from a sack at a kirana shop taxable at 5% under HSN 1006?
What is the HSN code for rice?
What is the GST rate on rice?
Which chapter does HSN code 1006 belong to?
Is the HSN code 1006 mandatory on invoices for rice?
Related HSN codes in Chapter 10
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