HSN Code 1101 — Wheat flour (atta)
HSN code 1101 covers Wheat or Meslin Flour. Under GST 2.0 (effective 22 September 2025), HSN 1101 (wheat flour (atta)) is taxed at 5% GST. This code falls under Chapter 11 — Products of the milling industry; malt; starches; inulin; wheat gluten.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 1101 at a glance
| HSN Code | 1101 |
| Description | Wheat or Meslin Flour |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 11 — Products of the milling industry; malt; starches; inulin; wheat gluten |
| Heading | 1101 |
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 1101
HSN heading 1101 covers wheat or meslin flour, the milled product obtained from grinding common wheat, durum wheat, or meslin (a mixture of wheat and rye). In everyday Indian commerce, this is the heading under which atta, maida and whole wheat flour fall when sold in their basic milled form (semolina, suji and rava are a separate cereal-meal product classified under heading 1103, not here), whether packaged for retail or sold loose to bakeries, hotels, and food processors. Under GST 2.0, effective 22 September 2025, wheat or meslin flour attracts a GST rate of 5%. The 4-digit heading 1101 sits within Chapter 11 (products of the milling industry), and the more specific 6 and 8-digit sub-codes break out durum wheat flour, other wheat flour, and meslin flour separately for granular reporting. On a tax invoice, atta millers and flour traders show 1101 (or its 6-digit sub-code if turnover exceeds Rs 5 crore), and the same code flows into the GSTR-1 HSN summary and e-way bills for inter-state movement. A practical classification tip: pre-mixed flours with added ingredients (multi-grain atta with pulses, fortified or flavoured mixes) often shift to other headings, so check the dominant composition before defaulting to 1101.
Sub-classifications under HSN 1101
2 more specific 6- and 8-digit codes fall under 1101 (wheat flour (atta)). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 110100 | Wheat or Meslin Flour | 5% |
| 11010000 | Wheat or Meslin Flour | 5% |
Frequently Asked Questions
Does atta and maida sold by a flour mill fall under HSN 1101 at 5% GST?
Our turnover crossed Rs 5 crore and we sell wheat flour to bakeries. What HSN digit-length must we use for 1101?
What is the HSN code for wheat flour (atta)?
What is the GST rate on wheat flour (atta)?
Which chapter does HSN code 1101 belong to?
Is the HSN code 1101 mandatory on invoices for wheat flour (atta)?
Related HSN codes in Chapter 11
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