About Chapter 10
Chapter 10 of the Harmonized System of Nomenclature (HSN) is titled “Cereals”. It is part of Section II, Vegetable Products, together with Chapter 06 (live trees and other plants, bulbs, roots and the like), Chapter 07 (edible vegetables and certain roots and tubers), Chapter 08 (edible fruit and nuts; peel of citrus fruit or melons), Chapter 09 (coffee, tea, mate and spices), Chapter 11 (products of the milling industry; malt; starches; inulin), Chapter 12 (oil seeds and oleaginous fruits, miscellaneous grains), Chapter 13 (lac; gums, resins and other vegetable saps and extracts) and Chapter 14 (vegetable plaiting materials).
The chapter is divided into 8 headings, from 1001 (wheat and meslin) to 1008 (buckwheat millet and canary seeds, other cereals). The headings with the most codes that people search for are rice (1006), buckwheat millet and canary seeds, other cereals (1008), wheat and meslin (1001), barley (1003) and oats (1004).
Note 1 keeps hulled or otherwise worked grains out of the chapter, with one exception: rice that is husked, milled, polished, glazed, parboiled or broken stays in heading 1006. Note 2 sends sweet corn to Chapter 7 rather than heading 1005.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 13 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 10: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 10, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).