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HSN 1006
Rice HSN Code 1006 and GST Rate
Rice falls under HSN 1006. Loose rice sold without a pre-packaged label is exempt from GST. Pre-packaged and labelled rice (packages up to 25 kg) attracts 5% GST, a rule in force since 18 July 2022.
- HSN code
- 1006
- GST rate
- 0% / 5%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
Rice HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 10061090 | Rice in the husk (paddy) | Exempt (loose) / 5% (pre-packaged) |
| 10062000 | Husked (brown) rice | Exempt (loose) / 5% (pre-packaged) |
| 10063010 | Parboiled rice | Exempt (loose) / 5% (pre-packaged) |
| 10063020 | Basmati rice | Exempt (loose) / 5% (pre-packaged) |
| 10063090 | Other semi-milled or wholly milled rice | Exempt (loose) / 5% (pre-packaged) |
| 10064000 | Broken rice | Exempt (loose) / 5% (pre-packaged) |
When rice attracts 5% GST
Rice in a pre-packaged and labelled pack of up to 25 kg (as defined under the Legal Metrology rules) attracts 5% GST. A 10 kg pack of basmati priced at ₹1,000 carries ₹50 GST.
Loose rice sold from bulk, or in packs larger than 25 kg meant for institutional buyers, is generally exempt.
GST calculator for rice
CGST + SGST (intra-State) ₹0 + ₹0
GST amount ₹0
Total with GST ₹0
Frequently Asked Questions
What is the HSN code for rice?
Rice falls under HSN 1006. Basmati rice is 10063020 and parboiled rice is 10063010.
What is the GST rate on rice?
Loose rice is exempt. Pre-packaged and labelled rice in packs up to 25 kg attracts 5%.
What is the HSN code for basmati rice?
10063020.
Is GST charged on branded rice?
Yes, 5% applies to pre-packaged and labelled rice, whether or not it carries a registered brand.
What is the HSN code for broken rice?
10064000.
Did GST 2.0 change the GST on rice?
No. The exempt/5% treatment for rice continued after 22 September 2025.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.