HSN Code
HSN Code 1006 — Rice
HSN heading 1006 covers rice across its milling stages — paddy, husked, and milled — but not rice flour or rice-based preparations, coded elsewhere.
1006 covers rice across its milling stages — paddy (rice still in the husk), husked (brown) rice, semi- or wholly-milled rice, and broken rice — all under the same 4-digit heading, splitting further at the 8-digit level by milling stage and grain type.
Rice is a well-known example of how packaging and branding status, not the grain itself, can change the applicable GST treatment — loose/unbranded rice and pre-packaged, labelled rice have historically been treated differently under GST notifications, and the specific rules have changed over time. This tool doesn't state which applies, since it's exactly the kind of detail that shifts with notifications.
Once rice is processed further — ground into flour, or turned into a prepared food item like puffed rice — it moves out of 1006 into a different heading entirely, since the tariff treats "the grain" and "a preparation made from the grain" as different products.
What's included
- Paddy (rice in the husk)
- Husked (brown) rice
- Semi-milled and wholly-milled (white) rice
- Broken rice
Commonly confused — classified elsewhere
- Rice flour — 1102
- Puffed rice, flattened rice, and other rice-based food preparations — 1904
- Rice bran — 2302
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "1006" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Does packaging or branding change the HSN code for rice?
The 4-digit heading (1006) stays the same, but whether rice is loose/unbranded or pre-packaged and labelled has historically affected its GST treatment under specific notifications, and those rules have changed over time. Confirm current treatment on the GST portal for your exact packaging situation.
Is rice flour classified the same as rice?
No — rice flour falls under a milling-products heading (1102), separate from rice itself (1006), since it's a processed product rather than the grain.
What about puffed rice or flattened rice (poha, muri)?
These are prepared cereal foods, not rice in its milled grain form, and fall under a different heading (1904) rather than 1006.