Flours are categorised depending on how much grain has been stripped away. Following this, wheat flour means a whole grain containing the seed’s germ, endosperm, and bran. Its major variants are called atta, maida, and sooji or rawa.
What is HSN Code 1101?
he HSN code 1101 is the trading code that is used for Atta, Maida & Wheat Flour. This code comes under Chapter 1 of the HSN code list and are further extended into subheadings as 01, 02, 03, etc. as per the GST rates. These GST rates can be levied on the basis of IGST on interstate trading and SGST/CGST on trading of goods within the state.
Key Features of HSN code for Atta
- The HSN code is a unique code that is allotted to different goods for trading. This code consists of 6 digits, characterized with the uniform number. This classifies 5000+ products so far that are accepted worldwide.
- Moreover, the length of the HSN code may vary and is varied as per several factors, such as greater subdivision of products, expanded product categories and even covering the business turnover
- Under the classification of the HSN module, there are about 21 sections, 99 chapters, 1,244 headings and 5,244 subheadings in total to facilitate international trade.
- The first two digits represent the chapter; the next two digits define the category and further extensions of codes specify more product specifications or country specific products.
Atta GST Rate and HSN code
| Category | Atta GST Rate | HSN Code |
| Branded atta (pre-packaged and labelled) | 5% | 1101 |
| Unbranded atta (other than pre-packaged and labelled) | Exempted from GST | 1101 |
Scope of taxation of atta under GST
Wheat flour or atta packed in a unit container with a registered brand name attracts a GST of 5%. The unit container here can refer to anything from tin, cans, bags, cartons, drums, canisters, or barrels. This container has been specifically designed to hold a specific quantity of atta.
A registered brand name means a mark, signature, symbol, label, monogram, or any invented word or marking used to indicate a connection between the atta and the person to whom the brand belongs. As of May 2017, the brand name should be registered under the Trade Marks Act of 1999 and the Copyright Act of 1957, and the brand should be registered under any law in any country.
As per an amendment in the article, the person owning such a registered brand name can forego it if they do the following:
- File an affidavit with the jurisdictional commissioner stating that they are voluntarily foregoing enforceable rights or any actionable claim on their brand name
- Mention on the packaging of atta that they have voluntarily forgone their brand. This should be done clearly in legible ink in both local and English languages
For unregistered manufacturers of atta, its sale is exempt from GST. Moreover, the supply of atta is exempted from GST under the following conditions:
- Atta being supplied not in unit containers and unbranded.
- Atta being supplied not in unit containers but having a brand name.
- Atta being supplied in unit containers but has no brand name.
- Atta being supplied in unit containers, also bearing a brand name, but any enforceable right or actionable claim to this brand name has been forgone.
FAQs
Q1. What is covered under HSN Code 1101?
Atta, Maida & Wheat Flour is covered under the HSN code 1101.
Q2. What is the GST rate on Aashirvaad Atta?
Aashirvaad Atta comes in branded unit containers, it is levied a GST rate of 5%.
Q3. Do we need to get another HSN code if the brand of the same line of product is different?
No, you don’t need to get another HSN code if the product line is the same and the brand is different within the state of origin.
Q4. What is unbranded atta’s GST rate?
The unbranded atta is exempt from the purview of GST.
