HSN code 1107 — MALT, WHETHER OR NOT ROASTED
HSN · heading5%MALT, WHETHER OR NOT ROASTED
Malt is cereal grain (usually barley) that has been specially processed through soaking, germination, and drying to develop enzymes and sugars. This code covers malt in any form—whether it remains unroasted or has been roasted during processing.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 57 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
barley maltbrewing maltdistillery maltmaltmalt for beermalt for whiskymalted barleymalted grainroasted maltunroasted malt
more specific codes
sibling codes
- 1101WHEAT OR MESLIN FLOUR
- 1102CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN
- 1103CEREAL GROATS, MEAL AND PELLETS
- 1104CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED, OR KIBBLE
- 1105FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES
- 1106FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS
- 1108STARCHES; INULIN
- 1109WHEAT GLUTEN, WHETHER OR NOT DRIED
- 1111AKASH test
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compiled from official sources · not tax advice · verify with your tax advisor before filing