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. Under the current notifications, loose rice is nil-rated, while rice that is pre-packaged and labelled is taxed at 5% — see the rate breakdown on this page.
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.
GST rate for 1006
GST rate: Nil or 5% — depends on exactly what the goods are
- NilRice, other than pre-packaged and labelledNotification 10/2025, S. No. 67 — covers 1006
- 5%Rice, pre-packaged and labelledNotification 9/2025, Schedule I, S. No. 48 — covers 1006
1 more entry for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- NilAll goods of seed qualityNotification 10/2025, S. No. 56 — covers 07, 09 or 10
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
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
All 17 codes under 1006
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 100610 | Rice in the husk (paddy or rough) | Nil / 5% |
| 10061010 | Of seed quality | Nil / 5% |
| 10061090 | Other | Nil / 5% |
| 100620 | Husked (brown) rice | Nil / 5% |
| 10062000 | Husked (brown) rice | Nil / 5% |
| 100630 | Semi-milled or wholly-milled rice, whether or not polished or glazed | Nil / 5% |
| 10063010 | Rice, parboiled | Nil / 5% |
| 10063011 | Rice, GI recognised | Nil / 5% |
| 10063012 | Basmati Rice | Nil / 5% |
| 10063019 | Other | Nil / 5% |
| 10063020 | Basmati rice | Nil / 5% |
| 10063090 | Other | Nil / 5% |
| 10063091 | Rice, GI recognised | Nil / 5% |
| 10063092 | Basmati Rice | Nil / 5% |
| 10063099 | Other | Nil / 5% |
| 100640 | Broken rice | Nil / 5% |
| 10064000 | Broken rice | Nil / 5% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- 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 packaging changes the GST rate: rice that is not pre-packaged and labelled is nil-rated (Notification 10/2025, S. No. 67), while pre-packaged and labelled rice is 5% (Notification 9/2025, Schedule I, S. No. 48).
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.