Rate of GST on Milling industry products
Click here to know GST exempted list
Milling industry products falls under HSN code chapter 11 of GST commodity tariff schedule. The details about GST rate changes for sale of Milling industry products are being updated here. The notification changes on exemptions for GST for sale of Milling industry products and other circulars related to GST for Milling industry products are updated in this website.
Update on 18th May, 2017: GST rates for goods
NIL GST RATE;
1. Flour [GST HSN chapter code 1101, GST HSN chapter code 1102, GST HSN chapter code 1105, GST HSN chapter code 1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name].
2. GST HSN chapter code 1101 Wheat or meslin flour.
3. GST HSN chapter code 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
4. GST HSN chapter code 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
5. GST HSN chapter code 1105 Flour, of potatoes.
6. GST HSN chapter code 1106 Flour, of the dried leguminous vegetables of heading GST HSN chapter code 0713 (pulses), of sago or of roots or tubers of heading GST HSN chapter code 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.
Reduced GST rates on 11 June 2017, click here for details
5 GST RATE;
All goods not specified elsewhere.
1. GST HSN chapter code 1103 Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name.
2. GST HSN chapter code 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 [i.e. of oats, maize or other cereals]
Reduced GST Rates on 11th June 2017
Earlier rate new rate
1104 Cereal grains hulled 5% 0%
3. GST HSN chapter code 1105 Meal, powder, flakes, granules and pellets of potatoes.
4. GST HSN chapter code 1106 Meal and powder of the dried leguminous vegetables of heading GST HSN chapter code 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc.
Revised GST Rates on 10th November, 2017
Present rate new rate
1106 10 10 Guar meal 5% Nil
5. GST HSN chapter code 1109 00 00 Wheat gluten, whether or not dried
6. Flour [GST HSN chapter code 1101, GST HSN chapter code 1102, GST HSN chapter code 1105, GST HSN chapter code 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name.
Reduced GST rates on 11 June 2017, click here for details
12% GST RATE;
1. Starches; inulin [GST HSN chapter code 1108]
18% GST RATE;
1. Malt, whether or not roasted [GST HSN chapter code 1107]
Revised GST Rates on 10th November, 2017
Present rate new rate
1105 1. Flour of potatoes put up in unit 18% 5%
container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which
an actionable claim or enforceable
right in a court of law is available
(other than those where any
Actionable claim or enforceable
right in respect of such brand name
has been foregone voluntarily),
subject to the conditions as in the
given below note
2. Meals, powder, flakes, granules and
pallets of potatoes other than those 18% Nil
put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which
an actionable claim or enforceable
right in a court of law is available
(other than those where any
Actionable claim or enforceable
right in respect of such brand name
has been foregone voluntarily),
subject to the conditions as in the
given below note
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means, -
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.
(iii) For foregoing an actionable claim or enforceable right on a brand name, -
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
In some countries, GST/VAT is imposed against sale of Milling industry products. In India, GST for sale of Milling industry products is expected to be imposed. The exemption list of GST in India is expected to be released soon by GST authorities. Since most of the products from Milling industry fall under agriculture sectors and standard commodities, the GST tax is expected to be charged at minimum level.
Since some of milling industry products are food products and most of the items are commonly used for human consumption as essential commodities, such milling industry commodities expected to be included in GST exemption list where in nil rate of GST is applicable. Some of the processed foods also are also expected to be fallen under exempted list of GST or with minimum GST tariff slab.
Agriculture is the root of Economy hence government focuses with top priority to encourage agriculture sectors. So agriculture commodities and agricultural services is expected to be exempted from paying GST. The GST exemption list is being published soon by GST authorities in India. The products and services fall under GST exemption category can be known soon after publishing by GST authority.
GST rates in India is being finalized within a couple of months, as Goods and Service Tax is being implemented from July 01,2017 in India. The discussion on rate of GST to various products is also finalized soon. The GST rates are imposed in India under 4 slabs. Each category of slabs is being declared soon by the GST authorities.
The GST authorities has set four slabs for the rates - 5 percent, 12 percent, 18 percent and 28 percent. According to the government, essential items including food, which presently constitute roughly half of the consumer inflation basket, will be taxed at zero rate.
Click here to know GST rate of your goods or service
Click here to know GST exemption list of goods and service
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
Learn GST in regional language
Export benefit schemes in India
How to import goods to India?
Export procedures and documentation
Nil tariff of GST on sale and purchase of Cereal grains hulled
Chopped GST payable rate on Cereal grains hulled
GST tax for Feather articles and prepared feathers
GST rates for Cement, mica, asbestos and stone
Ceramic products, GST payable in India
Rate of GST for Glass and Glassware
GST for Precious Metals, Precious Pearls and Precious Stones
Rate of GST for sale of headgear and headgear parts
GST rate for Umbrella, walking sticks, whips, seat sticks etc.
Claim of input tax credit and provisional acceptance thereof, CGST Act
Matching, reversal and reclaim of reduction in output tax liability, CGST Act, 2017
Annual return, CGST Act, 2017
IGST Act 2017, Appointment of officers.
Final return, CGST Act, 2017
Notice to return defaulters, CGST Act, 2017
Levy and Collection, IGST Act,2017
Goods and services tax practitioners, CGST Act, 2017
CPIN and Account name under GST tax payment
Procedures of GST tax accepting bank
Co-ordination of GSTN with RBI on GST payments
The details of NEFT or RTGS form for GST payment
How to pay GST through NEFT RTGS
GST Payment through NEFT/RTGS from any bank (including other than authorized banks)
Functions of Branch of Authorized bank under GST Tax collection
Mechanism of GST payment between GSTN and bank
GST payments of Cheque or DD from another bank
Import of goods attracts IGST but not CVD under GST regime
Import goods attracts IGST and CVD under GST regime
Import Goods attract IGST, CVD and Compensation Cess under GST regime
Safeguard duty and Anti-dumping duty after GST implementation
Central Tax Notification No 50 of 2017 dt 24th October, 2017 under GST
Integrated Tax (Rate) Notification No. 41 of 2017 DT 23rd October, 2017, GST
Union territory tax (Rate) Notification No. 40 of 2017 DT 23rd October, 2017, GST
Central Tax (Rate) Notification No 40 of 2017 dt 23rd October, 2017 under GST
CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017
How is IGST calculated under Imports?
How is IGST rate on imports treated?
GST and e-Commerce Business, FAQ
Definition of E-Commerce under GST
TDS under GST, Frequently Asked Questions
Revised GST rate on Printing ink, writing or drawing ink and other inks
Revised GST rate on Perfumes and toilet waters
Revised GST rate on Beauty or make-up preparations
How many types of shipping bills in export
Export Promotion Councils and Commodity Boards, product wise
How to amend AWB number in Import General Manifest (IGM)
How to amend BL number in Import General Manifest (IGM)
How to amend consignee (importer) name in Import General Manifest (IGM)
How to amend container number in Import General Manifest IGM
How to amend date of bill of lading in Import General Manifest (IGM) in India
How to amend description of goods in Import General Manifest (IGM)
Transferability of Bill of Lading
Transhipment - A redefinition
What are the risks and solutions in Export Business?
Service Tax - Click here to read complete notification under Budget 2014
What is Bank post shipment credit to exporters?
Types of export containers
Measurement of export containers
Export Import Policy of India 2015-20
MEIS, Merchandise Exports from India Scheme
SEIS, Service Exports from India Scheme
Merge your Commercial Invoice and Packing List for all your future exports
Export procedures and documentation
The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on cereal flours, except of wheat or of meal
What is the GST rate on cereal groats, meal and pellets?
How much GST on cereal grains, worked etc. not elsewhere mentioned, cereal germs, work?
GST tariff on flour, meal and flakes of potatoes
Indian GST charges on charges payable for flour & meal of dry, legume vegs, sago, fruit
GST duty on flour & meal of dry, legume vegs, sago, fruit
GST tax on malt, whether or not roasted
Nil rate of GST on Flour Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name] is nil rate
No GST payable on sale of Wheat or meslin flour
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc falls under GST exemption list
No GST on Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name
Flour, of potatoes.fall under GST exempted items
No GST payable for sale of Flour, of the dried leguminous vegetables of heading (pulses), of sago or of roots or tubers of heading or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc