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HSN Code 1001 is used under Indian GST tax rules for billing, e-waybill generation, and GSTR reporting for goods under 10 - Cereals (Rice, Wheat, Maize).
This HSN code information is provided for reference based on current CBIC GST tariff schedules. Always verify specific sub-heading details with a qualified Chartered Accountant before filing returns.
Suppose you bill ₹10,000 (taxable value) for wheat and quote HSN 1001 on the invoice. At 5% GST the tax works out as below.
| Supply type | Tax split | Tax amount | Invoice total |
|---|---|---|---|
| Within the same state | CGST 2.5% (₹250) + SGST 2.5% (₹250) | ₹500 | ₹10,500 |
| To another state | IGST 5% | ₹500 | ₹10,500 |
The 5% rate has applied since 1 July 2017. Last checked against Ministry of Finance / CBIC on 6 September 2026. Try other amounts in the GST calculator.
HSN Code 1001 attracts a standard GST rate of 5% (effective from 1 July 2017, verified on 6 September 2026). For intra-state transactions, this is split into 2.5% CGST and 2.5% SGST. For inter-state transactions, 5% IGST applies.
Under 10 - Cereals (Rice, Wheat, Maize), HSN Code 1001 covers Wheat and meslin.
You can use ManTech Studio's free GST Invoice Generator tool to create and print PDF invoices with HSN Code 1001, automatic 5% tax calculation, and payment QR codes.