Aashirvaad Atta HSN Code

Understanding Aashirvaad Atta HSN Code

Aashirvaad Atta is a household name across India, synonymous with quality wheat flour used for making rotis, parathas, and other staples. For businesses dealing with this essential commodity, from distributors to retailers, understanding its Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) is fundamental for accurate compliance and pricing.

Unpacking Atta’s HSN Classification

Aashirvaad Atta, being wheat flour, falls under Chapter 11 of the HSN, which covers “Products of the milling industry; malt; starches; inulin; wheat gluten.” More specifically, wheat or meslin flour is classified under HSN Code 1101. This overarching code encompasses various forms of wheat flour.

For specific products like Aashirvaad Atta, which are sold as pre-packaged and labelled commodities, the detailed HSN code often remains 11010000 or a relevant sub-heading within 1101, explicitly indicating wheat or meslin flour. The “pre-packaged and labelled” aspect is crucial for GST applicability.

It’s vital to distinguish this from the irrelevant HSN codes pertaining to footwear parts or machinery, as initially presented in some data. The HSN system categorizes products based on their nature and composition, not their brand name or unrelated manufacturing processes.

The GST on Your Daily Atta

The GST rate for wheat flour, including branded and pre-packaged products like Aashirvaad Atta, is 5%. This rate applies to wheat flour that is “pre-packaged and labelled” as per the Legal Metrology Act and its rules. If wheat flour is sold loose or unbranded, it is typically exempt from GST.

This 5% GST on pre-packaged and labelled atta was introduced with effect from July 18, 2022, as part of a revision in GST rates for certain essential food items. Before this, many branded food items were exempt. This change aimed to standardize taxation and ensure a consistent approach across packaged food products.

For businesses, correctly applying the 5% GST on Aashirvaad Atta and similar branded atta products is paramount for tax compliance, accurate invoicing, and maintaining transparency in the supply chain.