The HSN code for rice in India falls under Chapter 10 (heading 1006), with basmati rice classified under 1006 30 20, parboiled rice under 1006 30 10, and non-basmati white rice under 1006 30 90. As of 2025, export duty on all rice categories is Nil, basmati exports are free with no MEP, and broken rice (1006 40) exports were freed in March 2025.
What is the HSN code for rice in India?
Rice sits under heading 1006 in the Indian Customs Tariff, within Chapter 10 (Cereals). The heading splits into four sub-groups based on processing state:
• 1006 10 — Paddy (rice in the husk)
• 1006 20 — Husked or brown rice (husk removed, bran layer intact)
• 1006 30 — Semi-milled or wholly milled rice: parboiled (1006 30 10), basmati (1006 30 20), and other non-basmati varieties (1006 30 90)
• 1006 40 — Broken rice
The 4-digit code (1006) works for GST invoicing below ₹5 crore turnover. But shipping bills, bills of entry, and export documentation require the full 8-digit code. If you deal with HSN classification regularly, getting the 8-digit code right from the start saves rework.
| Rice Type | HSN Code | GST Rate | Export Duty | Export Policy |
|---|---|---|---|---|
| Basmati (milled) | 1006 30 20 | 5% (branded) | Nil | Free (no MEP) |
| Non-Basmati White | 1006 30 90 | 5% (branded) | Nil | Free (MEP removed) |
| Parboiled Rice | 1006 30 10 | 5% (branded) | Nil | Free |
| Broken Rice | 1006 40 | 5% (branded) | Nil | Free |
| Paddy (rough) | 1006 10 | 5% (branded) | Nil (per Notification No. 46/2024-Customs) | Restricted (export under license) |
Duty rates sourced from CBIC Customs Tariff and DGFT notifications as of March 2025.
What are the current export duties and policies for Indian rice?
India's rice export rules went through three years of changes between 2022 and 2025:
2022-2023: India banned broken rice exports and imposed a 20% export duty on non-basmati white rice. An MEP was set on basmati to control domestic prices.
September 2024: The MEP on basmati was removed (PIB Release PRID 2054831). The 20% duty on non-basmati white rice was reduced to Nil via Notification No. 44/2024-Customs, and DGFT changed the export policy to "Free" (Notification No. 31/2024-25).
October 2024: Export duty on parboiled rice, husked rice, and paddy reduced to Nil (Notification No. 46/2024-Customs).
March 7, 2025: Broken rice (1006 40) exports changed from "Prohibited" to "Free" (DGFT Notification No. 61/2024-25).
Exception: Paddy (1006 10) remains "Restricted" — exportable only with a DGFT license.
How do I classify different rice varieties for export?
Classification depends on variety and processing state, not just appearance.
Basmati varieties (1006 30 20): Pusa Basmati, 1121, 1509, and traditional basmati — when sold as raw (non-parboiled) milled rice.
Non-basmati varieties (1006 30 90): Sona Masoori, IR-64, Swarna, and other common varieties — when sold as raw milled rice.
Parboiled rice (1006 30 10): All parboiled rice classifies under the dedicated tariff line 1006 30 10, regardless of whether the grain is basmati or non-basmati. Exporters often misfile parboiled basmati under 1006 30 20 or parboiled non-basmati under 1006 30 90, but the Indian Customs Tariff assigns parboiled rice its own 8-digit code.
Broken rice (1006 40): Any rice broken during milling, regardless of variety.
What is the GST rate on rice?
5% GST applies to branded, pre-packaged rice sold under a registered brand name. Unbranded loose rice is exempt (0% GST), as clarified in the 47th GST Council meeting. This applies across all rice types.
For exporters, rice exports are zero-rated. Claim an IGST refund at export, or export under an LUT with no IGST charged.
What are common misclassification errors for rice exports?
Five errors that show up repeatedly on shipping bills:
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Using the 4-digit code on export docs. Customs requires the full 8-digit HSN code on shipping bills.
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Filing parboiled rice under the wrong code. Parboiled rice has its own tariff line (1006 30 10). Filing parboiled basmati under 1006 30 20 or parboiled non-basmati under 1006 30 90 is incorrect.
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Classifying broken rice under 1006 30 instead of 1006 40. Broken rice has its own heading regardless of grain variety.
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Applying the old 20% duty on non-basmati white rice. Removed in September 2024.
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Assuming paddy export is free. Paddy (1006 10) is "Restricted" — you need a DGFT license.
Frequently asked questions
What is the 8-digit HSN code for basmati rice?
Basmati rice is classified under 1006 30 20 for semi-milled or wholly milled basmati rice. Exports are free, and the MEP was removed in September 2024 (PIB Release PRID 2054831).
Is there an export duty on non-basmati rice from India?
No. The 20% duty on non-basmati white rice (1006 30 90) was reduced to Nil in September 2024 via Notification No. 44/2024-Customs and DGFT Notification No. 31/2024-25.
What is the HSN code for parboiled rice?
Parboiled rice is classified under 1006 30 10 — a dedicated tariff line regardless of whether the grain is basmati or non-basmati. Source: India's Tariff Schedule, Chapter 10.
What GST rate applies to rice?
Branded or packaged rice attracts 5% GST. Unbranded loose rice is exempt (0% GST). IGST at the same rate applies on imports.
Can I export broken rice from India?
Yes. Broken rice (1006 40) exports changed from "Prohibited" to "Free" effective March 7, 2025, per DGFT Notification No. 61/2024-25.
Since late 2024, export duties on rice have been removed and most bans lifted. Getting the HSN code right is step one toward a clean shipping bill. Eximoz's HSN classification tool classifies basmati, non-basmati, parboiled, and broken rice to the correct 8-digit HS code and checks your shipment against the latest DGFT notifications before you file.