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GST on Rice — 5%

Rice attracts 5% GST under HSN code 1006. Calculate the exact tax below.

Updated for 2026
HSN Code: 1006
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HSN Code for Rice

HSN Code
1006

Rice is classified under HSN code 1006 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for rice.

GST Rate History for Rice

Rice was exempt (0%) until July 2022 when 5% GST was imposed on pre-packaged and labelled rice. Loose/unbranded rice sold from open containers remains exempt at 0%.

Input Tax Credit (ITC) on Rice

Yes, input tax credit (ITC) is available on rice for registered businesses. If you purchase rice for business purposes, the GST paid (5%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Rice

Here are example calculations showing GST on rice at 5% for common price points:

Base PriceGST (5%)CGST (2.5%)SGST (2.5%)Total
₹500₹25₹13₹13₹525
₹1,000₹50₹25₹25₹1,050
₹2,500₹125₹63₹63₹2,625
₹5,000₹250₹125₹125₹5,250

Related GST Rates

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Other items at 5% GST:

Frequently Asked Questions

What is the GST rate on Rice in India?

Rice attracts 5% GST in India under HSN code 1006. For intra-state sales, this is split into 2.5% CGST and 2.5% SGST. For inter-state sales, 5% IGST applies.

What is the HSN code for Rice?

The HSN code for Rice is 1006. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Rice?

To add 5% GST on rice: GST Amount = Base Price × 5/100. Total = Base Price + GST Amount. For example, on ₹1,000: GST = ₹50, Total = ₹1,050.

Can I claim input tax credit (ITC) on Rice?

Yes, registered businesses can claim input tax credit on rice purchased for business purposes. The 5% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Rice changed since 2017?

Rice was exempt (0%) until July 2022 when 5% GST was imposed on pre-packaged and labelled rice. Loose/unbranded rice sold from open containers remains exempt at 0%.