Rice. Chapter 10: Cereals.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 1006 | Rice, pre-packaged and labelled Notification 9/2025-CT(R), Schedule I, S.No. 48 |
| Nil | 1006 | Rice, other than pre-packaged and labelled Notification 10/2025-CT(R), S.No. 67 |
| Entries for the whole of Chapter 10 (they apply where the description fits) | ||
| Nil | 07, 09 or 10 | All goods of seed quality Notification 10/2025-CT(R), S.No. 56 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 1006 in the GSTN HSN master (17 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 1006 10 | RICE IN THE HUSK (PADDY OR ROUGH): | – | |
| 1006 10 10 | OF SEED QUALITY | – | Save |
| 1006 10 90 | OTHER | – | Save |
| 1006 20 | HUSKED (BROWN) RICE | – | |
| 1006 20 00 | HUSKED (BROWN) RICE | – | Save |
| 1006 30 | SEMI-MILLED OR WHOLLY-MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED : | – | |
| 1006 30 10 | RICE, PARBOILED | – | Save |
| 1006 30 11 | Rice, GI recognised | – | Save |
| 1006 30 12 | Basmati Rice | – | Save |
| 1006 30 19 | Other | – | Save |
| 1006 30 20 | BASMATI RICE | – | Save |
| 1006 30 90 | OTHER | – | Save |
| 1006 30 91 | Rice, GI recognised | – | Save |
| 1006 30 92 | Basmati Rice | – | Save |
| 1006 30 99 | Other | – | Save |
| 1006 40 | BROKEN RICE | – | |
| 1006 40 00 | BROKEN RICE | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (1006) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
