The GST rate on wheat is 0%, under HSN code 1001 (wheat and meslin). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for wheat
GST rate: 0%
Intra-state: 0% CGST + 0% SGST
Inter-state: 0% IGST
HSN code on the invoice: 1001
Also covers: gehu
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
FAQs about GST on wheat
What is the GST rate on wheat?
The GST rate on wheat is 0%. Intra-state it is 0% CGST + 0% SGST; inter-state it is 0% IGST. Wheat falls under HSN code 1001.
What is the HSN code for wheat?
Wheat falls under HSN code 1001, which covers wheat and meslin. Show this code on every GST tax invoice line for wheat.