Cereals
Chapter Notes
(A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to seperate the saponin, but which has not undergone any other processes, remain classified in heading 1008.
This chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.
[note 1 (b) substituted by finance act, 2021 w.e.f. 1 jan 2022]
Chapter Sub-Heading Notes
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 1001 | WHEAT AND MESLIN | ||||||||
| - | Durum wheat: | ||||||||
| 1001 | 1001 11 00 |
-- |
Seed | Kg. | 100% | ||||
| 1001 | 1001 19 00 |
-- |
Other | Kg. | 40% | ||||
| - | Other: | ||||||||
| 1001 | 1001 91 00 |
-- |
Seed | Kg. | 100% | ||||
| 1001 | 1001 99 | -- | Other: | ||||||
| 1001 | 1001 99 | 1001 99 10 | --- | Wheat | kg. | 40% | - | ||
| 1001 | 1001 99 | 1001 99 20 | --- | Meslin | kg. | 100% | - | ||
| 1002 | RYE | ||||||||
| 1002 | 1002 10 00 |
- |
Seed | Kg. | Free | ||||
| 1002 | 1002 90 00 |
- |
Other | Kg. | Free | ||||
| 1003 | BARLEY | ||||||||
| 1003 | 1003 10 00 |
- |
Seed | Kg. | Free | ||||
| 1003 | 1003 90 00 |
- |
Other | Kg. | Free | ||||
| 1004 | OATS | ||||||||
| 1004 | 1004 10 00 |
- |
Seed | Kg. | Free | ||||
| 1004 | 1004 90 00 |
- |
Other | Kg. | Free | ||||
| 1005 | Maize (corn) | ||||||||
| 1005 | 1005 10 00 |
- |
Seed | Kg. | 50% | ||||
| 1005 | 1005 90 | - | Other: | ||||||
| --- | Dent corn (Zea mays var. indenta): | ||||||||
| 1005 | 1005 90 | 1005 90 11 | ---- | Yellow | kg. | 60% | - | ||
| 1005 | 1005 90 | 1005 90 19 | ---- | Other | kg. | 60% | - | ||
| 1005 | 1005 90 | 1005 90 20 | --- | Flint corn (Zea mays var. indurata) | kg. | 60% | - | ||
| 1005 | 1005 90 | 1005 90 30 | --- | Pop corn (Zea mays var. everta) | kg. | 60% | - | ||
| 1005 | 1005 90 | 1005 90 90 | --- | Other | kg. | 60% | - | ||
| 1006 | Rice | ||||||||
| 1006 | 1006 10 | - | Rice in the husk (paddy or rough): | ||||||
| 1006 | 1006 10 | 1006 10 10 | --- | Of seed quality | kg. | 80% | - | ||
| 1006 | 1006 10 | 1006 10 90 | --- | Other | kg. | 80% | - | ||
| 1006 | 1006 20 00 |
- |
Husked (brown) rice | Kg. | 80% | ||||
| 1006 | 1006 30 | - | Semi-milled or wholly-milled rice, whether or not polished or glazed : | ||||||
| 1006 | 1006 30 | 1006 30 10 |
--- |
Rice, parboiled |
kg. | 70% | - | ||
| 1006 | 1006 30 | 1006 30 20 | --- | Basmati rice | kg. | 70% | - | ||
| 1006 | 1006 30 | 1006 30 90 | --- | Other | kg. | 70% | - | ||
| 1006 | 1006 40 00 |
- |
Broken rice | Kg. | 80% | ||||
| 1007 | GRAIN SORGHUM | ||||||||
| 1007 | 1007 10 00 |
- |
Seed | Kg. | 50% | ||||
| 1007 | 1007 90 00 |
- |
Other | Kg. | 50% | ||||
| 1008 | BUCKWHEAT MILLET AND CANARY SEEDS; OTHER CEREALS | ||||||||
| 1008 | 1008 10 | - |
Buckwheat: |
||||||
| 1008 | 1008 10 | 1008 10 10 | --- |
Of seed quality |
kg. | Free | - | ||
| 1008 | 1008 10 | 1008 10 90 | --- |
Other |
kg. | Free | - | ||
| - | Millet | ||||||||
| 1008 | 1008 21 | -- | Seed: | ||||||
| 1008 | 1008 21 | 1008 21 10 | --- | Jawar | kg. | 70% | |||
| 1008 | 1008 21 | 1008 21 20 | --- | Bajra | kg. | 70% | |||
| 1008 | 1008 21 | 1008 21 30 | --- | Ragi | kg. | 70% | - | ||
| 1008 | 1008 21 | 1008 21 40 |
--- |
Barnyard (Echinochloa esculenta (L.)) | Kg. | 50% | |||
| 1008 | 1008 21 | 1008 21 50 |
--- |
Proso (Panicum miliaceum (L.)) | Kg. | 50% | |||
| 1008 | 1008 21 | 1008 21 60 |
--- |
Foxtail (Setaria italica (L.)) | Kg. | 50% | |||
| 1008 | 1008 21 | 1008 21 70 |
--- |
Kodo (Paspalum scrobiculatum (L.)) | Kg. | 50% | |||
| 1008 | 1008 21 | 1008 21 80 |
--- |
Little (Panicum sumatrense (L.)) | Kg. | 50% | |||
| --- | Other : | ||||||||
| 1008 | 1008 21 | 1008 21 91 |
---- |
Amaranth (Amaranthus (L.)) | Kg. | 50% | |||
| 1008 | 1008 21 | 1008 21 99 |
---- |
Other | Kg. | 50% | |||
| 1008 | 1008 29 | -- | Other: | ||||||
| 1008 | 1008 29 | 1008 29 10 | --- | Jawar | kg. | 70% | - | ||
| 1008 | 1008 29 | 1008 29 20 | --- | Bajra | kg. | 70% | - | ||
| 1008 | 1008 29 | 1008 29 30 | --- | Ragi | kg. | 70% | - | ||
| 1008 | 1008 29 | 1008 29 40 |
--- |
Barnyard (Echinochloa esculenta (L.)) | Kg. | 50% | |||
| 1008 | 1008 29 | 1008 29 50 |
--- |
Proso (Panicum miliaceum (L.)) | Kg. | 50% | |||
| 1008 | 1008 29 | 1008 29 60 |
--- |
Foxtail (Setaria italica (L.)) | Kg. | 50% | |||
| 1008 | 1008 29 | 1008 29 70 |
--- |
Kodo (Paspalum scrobiculatum (L.)) | Kg. | 50% | |||
| 1008 | 1008 29 | 1008 29 80 |
--- |
Little (Panicum sumatrense (L.)) | Kg. | 50% | |||
| --- | Other: | ||||||||
| 1008 | 1008 29 | 1008 29 91 |
---- |
Amaranth (Amaranthus (L.)) | Kg. | 50% | |||
| 1008 | 1008 29 | 1008 29 99 |
---- |
Other | Kg. | 50% | |||
| 1008 | 1008 30 | - | Canary seeds: | ||||||
| 1008 | 1008 30 | 1008 30 10 | --- | of seed quality | Kg. | Free | - | ||
| 1008 | 1008 30 | 1008 30 90 | --- | other | Kg. | Free | - | ||
| 1008 | 1008 40 00 |
- |
Fonio (Digitaria spp.) | Kg. | Free | ||||
| 1008 | 1008 50 00 |
- |
Quinoa (Chenopodium quinoa) | Kg. | Free | ||||
| 1008 | 1008 60 00 |
- |
Triticale | Kg. | Free | ||||
| 1008 | 1008 90 | - | other cereals: | ||||||
| 1008 | 1008 90 | 1008 90 10 | --- | of seed quality | kg. | Free | - | ||
| 1008 | 1008 90 | 1008 90 90 | --- | other | kg. | Free | - | ||