GST rate and HSN code for atta and maida

Quick answer

GST on atta is 5% (HSN 1101) from 22 September 2025 when it is pre-packaged and labelled, and nil when sold loose. The same entry covers maida, since both are wheat flour. Suji and dalia (HSN 1103), besan (1106) and jowar, bajra or ragi (1008) follow the same packed 5%, loose nil rule.

Kirana and grocery staples · HSN 1101 · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for atta and maida

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Pre-packaged and labelled	1101	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 51
Loose, or not pre-packaged and labelled	1101	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 70

In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Wheat or meslin flour”.

What to print on the bill

Print HSN 1101 for atta and maida, 1103 for suji and dalia, 1106 for besan.
A chakki that grinds the customer's own wheat is giving a service, not selling atta; ask your CA how to bill grinding charges.
Show packed and loose flour as separate lines so the GST summary splits 5% and nil sales.
HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.

Common mistakes

Using one HSN (1101) for besan and suji. They are different headings, even if the rate is the same.
Charging 5% on loose atta sold by weight from an open bin.
Forgetting that wheat itself (HSN 1001) is also nil when loose and 5% when packed.

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Questions about GST on atta and maida

Is maida taxed differently from atta?

No. Both are wheat or meslin flour under heading 1101, so both are 5% when pre-packaged and labelled and nil when loose.

What is the HSN code for suji and dalia?

1103, 'cereal groats, meal and pellets, including suji and dalia'. 5% when pre-packaged and labelled, nil otherwise.

Is multigrain atta covered by the same entry?

Flour that is mainly wheat stays under 1101. Flour of other cereals is heading 1102, also 5% packed and nil loose. A mix with spices or other added ingredients may become a food preparation; check the pack's HSN with your supplier.

GST on riceHSN 1006 · 5% or nil GST on dal and pulsesHSN 0713 · 5% or nil GST on poha and murmuraHSN 1904 · 5% or nil GST on sugarHSN 1701 · 5%GST on jaggery and gurHSN 1701 · 5% or nil GST on saltHSN 2501 · nil

Look up another item in the HSN and GST rate finder, or see all GST rates by category.

General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.