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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| NIL | Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 1001 | 10011100, 10011900, 10019100, 10019910, 10019920 |
| 5% | Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE. | 1001 | 10011100, 10011900, 10019100, 10019910, 10019920 |
| NIL | Rye | 1002 | 10021000, 10029000 |
| 5% | Rye put up in unit container and bearing a registered brand name | 1002 | 10021000, 10029000 |
| NIL | Barley | 1003 | 10031000, 10039000 |
| 5% | Barley put up in unit container and bearing a registered brand name | 1003 | 10031000, 10039000 |
| NIL | Oats | 1004 | 10041000, 10049000 |
| 5% | Oats put up in unit container and bearing a registered brand name | 1004 | 10041000, 10049000 |
| NIL | Maize (corn) | 1005 | 10051000, 10059000 |
| 5% | Maize (corn) put up in unit container and bearing a registered brand name | 1005 | 10051000, 10059000 |
| NIL | Rice | 1006 | 10061010, 10061090, 10062000, 10063010, 10063020, 10063090, 10064000 |
| 5% | Rice put up in unit container and bearing a registered brand name | 1006 | 10061010, 10061090, 10062000, 10063010, 10063020, 10063090, 10064000 |
| NIL | Grain sorghum | 1007 | 10071000, 10079000 |
| 5% | Grain sorghum put up in unit container and bearing a registered brand name | 1007 | 10071000, 10079000 |
| NIL | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] | 1008 | 10081010, 10081090, 10082110, 10082120, 10082130, 10082910, 10082920, 10082930, 10083010, 10084000, 10085000, 10086000, 10089010, 10089090 |
| 5% | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name | 1008 | 10081010, 10081090, 10082110, 10082120, 10082130, 10082910, 10082920, 10082930, 10083010, 10084000, 10085000, 10086000, 10089010, 10089090 |