HSN code 11031300 is the 8-digit tariff item for cereal groats, meal and pellets, of maize (corn), under heading 1103 and sub-heading 110313 (Chapter 11). GST is nil or 5%, depending on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Rates as of 2026-10-21.
HSN 11031300 at a glance
| Tariff item (8 digits) | 11031300 |
|---|---|
| Heading (4 digits) | 1103: Cereal groats, meal and pellets |
| Sub-heading (6 digits) | 110313: Of maize (corn) |
| Chapter | 11: Products of the milling industry; malt; starches; inulin; wheat gluten |
| Description | Cereal groats, meal and pellets, of maize (corn) |
| GST rate | nil or 5%, by description |
The rate for 11031300 depends on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Nil under 10/2025-CT(R), S. No. 72 for "Cereal groats, meal and pellets, other than pre-packaged and labelled"; 5% under 9/2025-CT(R), Schedule I, S. No. 53 for "Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 11031300 the deciding question is whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act).
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1103 | Cereal groats, meal and pellets, other than pre-packaged and labelled | Nil (0%) | Nil | 10/2025-CT(R), S. No. 72 |
| 1103 | Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 53 |
Worked example: a ₹1,000 sale under HSN 11031300
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1103) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (110313) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (11031300), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 1103
- HSN 11031110: Groat (cereal groats, meal and pellets, of wheat) (nil or 5%)
- HSN 11031120: Meal (cereal groats, meal and pellets, of wheat) (nil or 5%)
- HSN 11031900: Cereal groats, meal and pellets, of other cereals (nil or 5%)
- HSN 11032000: Pellets (nil or 5%)
See every rate entry for the heading on the HSN 1103 page, or all Chapter 11 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).