GST rate and HSN code for rice

Quick answer

GST on rice is 5% (HSN 1006) from 22 September 2025 when it is pre-packaged and labelled, split as 2.5% CGST + 2.5% SGST, or 5% IGST. Loose rice, weighed out from a bag at the counter, is nil-rated. The same rule covers basmati, sona masoori, kolam and broken rice.

Kirana and grocery staples · HSN 1006 · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for rice

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Pre-packaged and labelled	1006	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 48
Loose, or not pre-packaged and labelled	1006	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 67

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): “Rice”.

What to print on the bill

Print HSN 1006 against each rice line; a shop with turnover up to ₹5 crore may print 4 digits.
Bill packed rice at 5% and loose rice at 0% as separate lines, even on the same bill.
If the whole bill is loose rice and other nil-rated goods, it is a bill of supply, not a tax invoice.
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

Charging 5% on rice you weigh out from a 25 kg or 50 kg sack. Weighing it out for the customer is a loose sale.
Treating a 50 kg bag as pre-packaged. The definition in the notification covers packs of up to 25 kg only.
Keeping one item code for loose and packed rice, so the rate on the bill is wrong half the time.

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Questions about GST on rice

Is GST charged on a 26 kg or 50 kg rice bag?

The notification defines pre-packaged and labelled as packs meant for retail sale containing not more than 25 kg, that must carry Legal Metrology declarations. A 50 kg bag falls outside that definition, so it is billed as rice other than pre-packaged and labelled, which is nil.

My own shop packs rice into 5 kg bags with a printed label. Is that pre-packaged?

If the pack is pre-packed as defined in the Legal Metrology Act and must carry its declarations (name, net quantity, MRP and so on), it is pre-packaged and labelled and attracts 5%. A plain bag filled and weighed in front of the customer is a loose sale.

Is poha or murmura taxed like rice?

No, they have their own entry (heading 1904), but the rule is the same: 5% when pre-packaged and labelled, nil when loose. See the poha page.

GST on atta and maidaHSN 1101 · 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.