What is the GST (IGST) rate for HSN code 10019910?

HSN code 10019910 (Wheat) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 10019910?

The Basic Customs Duty (BCD) for HSN code 10019910 is 40%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 10019910 cover?

HSN code 10019910 covers Wheat. It sits under Chapter 10 – Cereals, in Section II – VEGETABLE PRODUCTS.

What is the unit of measurement for HSN code 10019910?

The standard unit of quantity (UQC) for HSN code 10019910 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Wheat HSN Code 1001

Q: What is the HSN code for Wheat?

The HSN code for Wheat is 10019910, classified under Chapter 10 – Cereals of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for wheat?

Wheat (other than seed/durum) is classified under 10019910, with seed-quality wheat under 10011100/10019100, all within heading 1001.

5% IGSTSchedule I

Wheat and meslin are classified under HSN heading 1001. Seed-quality wheat and other (food) wheat are split into separate 8-digit tariff items.

Search any HSN code

Heading

1001

Primary code

10019910

GST / IGST

Customs duty (BCD)

40%

Wheat HSN codes & GST rates

The 8-digit HSN/HS codes under heading 1001 (wheat and meslin). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
10019910	- - Wheat	5%	40%
10011900	- Other	5%	40%
10011100	- Seed	5%	100%

FTA preferential rates: 4 partner agreement(s) listed for 10019910; best preferential rate 0% via Nepal; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for wheat?

The HSN code for wheat is 1001 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for wheat the most common is 10019910, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How wheat is classified under HSN

The HSN classification for wheat narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 102-digitCereals
10014-digit headingWHEAT AND MESLIN
1001996-digit subheading- Other:
100199108-digit tariff item- - Wheat

Section II — VEGETABLE PRODUCTS

GST on wheat

Wheat (HSN 1001) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 10019910 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported wheat

When wheat (HSN 10019910) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 40%, AIDC 40%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹69.68. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 10019910 →

Conclusion

The HSN code for wheat is 1001 at the heading level, with 10019910 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.