GST Rate on Rice: 0%

HSN 1006 · 0% CGST + 0% SGST intra-state, or 0% IGST interstate.

Loose, unbranded rice is exempt from GST. Pre-packaged and labelled rice, however, attracts 5% — the 2022 change that brought packaged food staples into the net. The packaging and labelling status, not the rice itself, decides the tax.

Worked example at 0%

Taxable value: ₹10,000
CGST (0%): ₹0.00
SGST (0%): ₹0.00
Invoice total: ₹10,000.00

Interstate, the same sale shows a single IGST line of ₹0.00. Try your own numbers in the GST calculator.

Classification

Rice is classified under HSN 1006 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 0% GST

Books HSN 4901 Wheat Flour (Atta) HSN 1101

Frequently asked questions

When sold pre-packaged and labelled (as defined under the Legal Metrology Act) — those packs attract 5%. Loose sales from open bags stay exempt.

For a sale within one state, the 0% splits equally into 0% CGST and 0% SGST. For an interstate sale it is charged as a single 0% IGST — the total tax is the same either way.

HSN code 1006. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

Never look this rate up again

Save Rice as a product in Invodo with its HSN code and rate — every invoice applies it automatically. Start free.

Start Free Trial Explore Features