Buckwheat millet and canary seeds, other cereals. 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% | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled Notification 9/2025-CT(R), Schedule I, S.No. 50 |
| Nil | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled Notification 10/2025-CT(R), S.No. 69 |
| 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 1008 in the GSTN HSN master (44 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 | |
|---|---|---|---|
| 1008 10 | BUCKWHEAT : | – | |
| 1008 10 10 | OF SEED QUALITY | – | Save |
| 1008 10 90 | OTHER | – | Save |
| 1008 20 | Millet | – | |
| 1008 20 11 | BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : JAWAR : OF SEED QUALITY | – | Save |
| 1008 20 19 | BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : JAWAR : OTHER | – | Save |
| 1008 20 21 | BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : BAJRA : OF SEED QUALITY | – | Save |
| 1008 20 29 | BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : BAJRA : OTHER | – | Save |
| 1008 20 31 | BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : RAGI (FINGER MILLET) : OF SEED QUALITY | – | Save |
| 1008 20 39 | BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS MILLET : RAGI (FINGER MILLET) : OTHER | – | Save |
| 1008 21 | SEED: | – | |
| 1008 21 10 | Jawar | – | Save |
| 1008 21 20 | Bajra | – | Save |
| 1008 21 30 | Ragi | – | Save |
| 1008 21 40 | BARNYARD (ECHINOCHLOA ESCULENTA (L.)) | – | Save |
| 1008 21 50 | PROSO (PANICUM MILIACEUM (L.)) | – | Save |
| 1008 21 60 | FOXTAIL (SETARIA ITALICA (L.)) | – | Save |
| 1008 21 70 | KODO (PASPALUM SCROBICULATUM (L.)) | – | Save |
| 1008 21 80 | LITTLE (PANICUM SUMATRENSE (L.)) | – | Save |
| 1008 21 91 | AMARANTH (AMARANTHUS (L.)) | – | Save |
| 1008 21 99 | OTHER | – | Save |
| 1008 29 | OTHER: | – | |
| 1008 29 10 | Jawar | – | Save |
| 1008 29 20 | Bajra | – | Save |
| 1008 29 30 | Ragi | – | Save |
| 1008 29 40 | BARNYARD (ECHINOCHLOA ESCULENTA (L.)) | – | Save |
| 1008 29 50 | PROSO (PANICUM MILIACEUM (L.)) | – | Save |
| 1008 29 60 | FOXTAIL (SETARIA ITALICA (L.)) | – | Save |
| 1008 29 70 | KODO (PASPALUM SCROBICULATUM (L.)) | – | Save |
| 1008 29 80 | LITTLE (PANICUM SUMATRENSE (L.)) | – | Save |
| 1008 29 91 | AMARANTH (AMARANTHUS (L.)) | – | Save |
| 1008 29 99 | OTHER | – | Save |
| 1008 30 | CANARY SEEDS: | – | |
| 1008 30 10 | OF SEED QUALITY | – | Save |
| 1008 30 90 | OTHER | – | Save |
| 1008 40 | FONIO (DIGITARIA SPP.) | – | |
| 1008 40 00 | FONIO (DIGITARIA SPP.) | – | Save |
| 1008 50 | QUINOA (CHENOPODIUM QUINOA) | – | |
| 1008 50 00 | Quinoa (Chenopodium quinoa) | – | Save |
| 1008 60 | Triticale | – | |
| 1008 60 00 | Triticale | – | Save |
| 1008 90 | OTHER CEREALS: | – | |
| 1008 90 10 | OF SEED QUALITY | – | Save |
| 1008 90 90 | OTHER | – | 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 (1008) 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.
