10Cereals
Section II · 33 lines
Chapter notes
Notes. 1.- (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to seperate the saponin, but which has not undergone any other processes, remains classified in heading 10.08. 2.- Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note. 1.- The term “durum wheat” means wheat of the Triticum durumspecies and the hybrids derived from the inter-specific crossing of Triticum durumwhich have the same number (28) of chromosomes as that species.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 10.01 | Wheat and meslin (+). | |||||||
| Durum wheat : | ||||||||
| 1001.11 | Seed | kg | Free | 18% | 5% | – | – | 2.5% |
| 1001.19 | Other | kg | Free | 18% | 5% | – | – | 2.5% |
| Other : | ||||||||
| Seed | ||||||||
| 1001.91.10 | Wheat grain | kg | 10% or Rs 12/kg | Ex | 5% | – | – | 2.5% |
| 1001.91.90 | Other | kg | Free | 18% | 5% | 10% | – | 2.5% |
| Other : | ||||||||
| 1001.99.10 | Wheat grain | kg | 10% or Rs 12/kg | Ex | 5% | – | – | 2.5% |
| 1001.99.90 | Other | kg | Free | 18% | 5% | – | – | 2.5% |
| 10.02 | Rye (+). | |||||||
| 1002.10 | Seed | kg | 20% | 18% | Ex | – | – | 2.5% |
| 1002.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 10.03 | Barley (+). | |||||||
| 1003.10 | Seed | kg | 20% | 18% | Ex | – | – | 2.5% |
| 1003.90 | Other | kg | 20% | 18% | 10% | – | – | 2.5% |
| 10.04 | Oats (+). | |||||||
| 1004.10 | Seed | kg | 20% | 18% | Ex | – | – | 2.5% |
| 1004.90 | Other | kg | 20% | 18% | 10% | – | – | 2.5% |
| 10.05 | Maize (corn) (+). | |||||||
| 1005.10 | SeedL required | kg | Free | Ex | 10% | – | – | 2.5% |
| 1005.90 | OtherL required | kg | 20% | 18% | Ex | 15% | – | 2.5% |
| 10.06 | Rice. | |||||||
| 1006.10 | Rice in the husk (paddy or rough)L required | kg | 20% or Rs 80/kg | 18% | Ex | 5% or Rs 20/kg | – | 2.5% |
| 1006.20 | Husked (brown) riceL required | kg | 20% or Rs 80/kg | 18% | Ex | 5% or Rs 20/kg | – | 2.5% |
| Semi-milled or wholly milled rice, whether or not polished or glazed : | ||||||||
| Raw Rice : | ||||||||
| 1006.30.11 | Basmati rice (As defined by Department of Agriculture) | kg | 20% or Rs 80/kg | 18% | 10% | 10% or Rs 40/kg | – | 2.5% |
| 1006.30.19 | OtherICL suspended | kg | 20% or Rs 80/kg | 18% | Ex | 10% or Rs 40/kg | – | 2.5% |
| Parboiled Rice : | ||||||||
| 1006.30.21 | Basmati rice (As defined by Department of Agriculture) | kg | 20% or Rs 80/kg | 18% | 10% | 10% or Rs 40/kg | – | 2.5% |
| 1006.30.29 | OtherICL suspended | kg | 20% or Rs 80/kg | 18% | Ex | 10% or Rs 40/kg | – | 2.5% |
| 1006.40 | Broken riceL required | kg | 20% or Rs 140/kg | 18% | 10% | 10% or Rs 70/kg | – | 2.5% |
| 10.07 | Grain sorghum (+). | |||||||
| 1007.10 | Seed | kg | 20% | 18% | Ex | 23% | – | 2.5% |
| 1007.90 | OtherL required | kg | 20% | 18% | 10% | 23% | – | 2.5% |
| 10.08 | Buckwheat, millet and canary seeds; other cereals (+). | |||||||
| 1008.10 | Buckwheat | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| Millet : | ||||||||
| Seed : | ||||||||
| 1008.21.10 | Kurakkan ( Eleusine coracana spp. ) | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1008.21.90 | Other | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| Other : | ||||||||
| 1008.29.10 | Kurakkan ( Eleusine coracana spp. ) | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1008.29.90 | OtherL required | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1008.30 | Canary seeds | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1008.40 | Fonio ( Digitaria spp. ) | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1008.50 | Quinoa ( Chenopodium quinoa ) | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1008.60 | Triticale | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1008.90 | Other cereals | kg | 20% | 18% | Ex | 5% | – | 2.5% |