Full GST classification for Cereals — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.
HSN Code
100400
Chapter
10
Digits
6-digit
Section
II
HSN code 100400 is the Harmonized System of Nomenclature classification for Cereals under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.
This code belongs to Chapter 10 — Cereals, which is part of Section II: Vegetable Products. Every GST-registered business supplying cereals must quote HSN 100400 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.
Goods under HSN 100400 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.
0%
Nil / Exempt
Fresh produce, milk, cereals, books
5%
Merit rate
Essentials, packaged food, transport
12%
Standard-low
Processed food, mobiles, apparel > ₹1,000
18%
Standard
Most goods, electronics, services
28%
Demerit / luxury
Cars, cement, aerated drinks, tobacco
| HSN Code | Description |
|---|---|
| 10040010 | oats oats : of seed quality |
| 10040090 | oats oats : other |
HSN code 100400 classifies "Cereals" under India's GST regime. It falls under Chapter 10 (Cereals) of the Harmonized System of Nomenclature.
100400 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.
Goods under HSN 100400 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Cereals.
HSN 100400 belongs to Chapter 10 — Cereals, part of Section II: Vegetable Products.
Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.