100400

HSN Code 100400: GST Rate & Description

Oats
HSN Chapter 10 — Cereals 6-digit code 0% GST
Parent codes: 10 — Cereals 1004 — Oats
GST Rate Breakdown
CGST
0%
SGST / UTGST
0%
IGST
0%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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2 Sub-codes under 100400
10040010 Oats oats : of seed quality 10040090 Oats oats : other
All HSN codes in Chapter 10 — Cereals (9 codes)
1001 Wheat and meslin 1002 Rye 1003 Barley 1004 Oats 1005 Maize (corn) 1006 Rice 1007 Grain sorghum 1008 Buckwheat millet and canary seeds, other cereals 1009 Other

About HSN Code 100400

HSN code 100400 is a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Oats.

This code falls under Chapter 10 (Cereals) of the Indian GST tariff. The applicable GST rate is 0% (CGST 0% + SGST 0% for intra-state, or IGST 0% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 100400?
HSN 100400 refers to: Oats. It belongs to Chapter 10 (Cereals) of the GST tariff.
What is the GST rate for HSN code 100400?
The GST rate for HSN code 100400 is 0% — CGST 0% + SGST 0% for intra-state, or IGST 0% for inter-state supply.
Is HSN code 100400 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 100400 belong to?
HSN code 100400 belongs to Chapter 10 of the GST tariff, which covers Cereals.