GST Rate on Wheat Flour (Atta): 0%

HSN 1101 · 0% CGST + 0% SGST intra-state, or 0% IGST interstate.

Loose atta is GST-exempt, while pre-packaged and labelled flour attracts 5%. Chakki-fresh loose flour sales stay outside the net; branded packs from mills come inside it.

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

Wheat Flour (Atta) is classified under HSN 1101 — 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 Rice HSN 1006

Frequently asked questions

Yes — pre-packaged, labelled atta is 5%; loose or unlabelled flour is exempt. The distinction follows Legal Metrology packaging rules rather than the brand name itself.

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 1101. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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