HSN code 11042300 is the 8-digit tariff item for cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground, of maize (corn), under heading 1104 and sub-heading 110423 (Chapter 11). GST is nil or 5%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 11042300 at a glance
| Tariff item (8 digits) | 11042300 |
|---|---|
| Heading (4 digits) | 1104: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground |
| Sub-heading (6 digits) | 110423: Of maize (corn) |
| Chapter | 11: Products of the milling industry; malt; starches; inulin; wheat gluten |
| Description | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground, of maize (corn) |
| GST rate | nil or 5%, by description |
The rate for 11042300 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 54 for "Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or..."; Nil under 10/2025-CT(R), S. No. 73 for "Cereal grains hulled".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 11042300 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 54 |
| 1104 | Cereal grains hulled | Nil (0%) | Nil | 10/2025-CT(R), S. No. 73 |
Worked example: a ₹1,000 sale under HSN 11042300
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 (1104) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (110423) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (11042300), 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 1104
- HSN 11041200: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except... (nil or 5%)
- HSN 11041900: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except... (nil or 5%)
- HSN 11042200: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except... (nil or 5%)
- HSN 11042900: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except... (nil or 5%)
- HSN 11043000: Germ of cereals, whole, rolled, flaked or ground (nil or 5%)
See every rate entry for the heading on the HSN 1104 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).