HSN Code for Basmati Rice – GST Rate, Export Rules & ITC-HS 10063010 Explained

India is the world’s largest exporter of basmati rice, with exports worth billions of dollars annually to markets in the Middle East, Europe, North America, and Australia. Whether you are a rice exporter, miller, or trader, using the correct HSN code is essential for GST invoicing, shipping bills, and export documentation.

This guide covers HSN code 10063010 – the correct classification for basmati rice – along with GST rate, export policy, and RoDTEP applicability.

What Is Basmati Rice?

Basmati is a long-grain, aromatic rice variety grown predominantly in the Indo-Gangetic plains of India – including Punjab, Haryana, Uttar Pradesh, Uttarakhand, Himachal Pradesh, Delhi, and Jammu & Kashmir. It is known for its distinctive fragrance, elongated grain, and non-sticky texture after cooking.

Popular basmati varieties exported from India include 1121 Basmati, 1509 Basmati, Pusa Basmati 1, Taraori Basmati (HBC-19), Dehraduni Basmati, and Sharbati Basmati. Each variety differs in grain length, aroma, and price point – but all use the same HSN code for trade and GST purposes.

Popular Basmati Varieties and Export Grades

India exports several premium varieties under HSN 10063010, including the extra-long-grain 1121 Basmati, the aromatic 1509, and traditional favorites like Pusa Basmati 1 and Taraori. Beyond the variety, exporters must also categorize rice by its processing grade-such as Raw, Steam, Sella (Parboiled), or Golden Sella.

While all these grades use the same 8-digit ITC-HS code, the specific variety and grade (e.g., 1121 Sella Rice) must be clearly declared on your Export Invoice to comply with APEDA standards and Minimum Export Price (MEP) regulations.

HSN Code for Basmati Rice – 10063010

The correct HSN code for basmati rice is 10063010.

Level	Code	Description
Chapter	10	Cereals
Heading	1006	Rice
Sub-heading	100630	Semi-milled or wholly milled rice, whether or not polished or glazed
8-digit	10063010	Basmati rice (milled/semi-milled)

Expert Tip (Avadhut Taru): Don’t confuse Basmati (10063010) with Long Grain Non-Basmati (10063091). Even if the grain looks long, if it doesn’t meet the “Aroma” and “Grown Area” standards of APEDA, customs will reject the Basmati classification. Always verify your variety before finalizing your Export Invoice.

Pro-Tip on Rice Grades: When preparing your Export Invoice, clearly mention the grade – Steam, Raw, or Sella. While the HSN code (10063010) is the same, Customs and APEDA use the grade description to verify the price against the Minimum Export Price (MEP).

Quick breakdown:

• 10 → Chapter: Cereals
• 1006 → Heading: Rice (all types)
• 100630 → Sub-heading: Semi-milled or wholly milled rice
• 10063010 → Full 8-digit code specifically for basmati rice

Use 10063010 on all GST tax invoices, e-way bills, shipping bills, and commercial export invoices for basmati rice in milled or semi-milled form.

Important: Brown basmati rice (husked/cargo rice, not fully milled) falls under a different sub-heading – 100620. And basmati paddy (unhusked, straight from the field) falls under 100610. Confirm the processing stage of your product before using 10063010.

GST Rate on Basmati Rice

GST rate: 5% (for packaged/branded basmati rice)

Supply Type	GST Rate
Branded, packaged basmati rice	5%
Unbranded / loose basmati rice	Nil (0%)
IGST on interstate supply (branded)	5%
Export (all types)	Zero-rated

The GST treatment depends on whether the rice is sold under a registered brand name in a sealed pack. Unbranded or loose rice remains exempt. This distinction is critical for rice millers and traders raising B2B invoices.

Basmati Rice (10063010) vs. Other Rice Categories

Variety / Stage	HSN Code	Policy / Condition
Basmati Rice (Milled)	10063010	Free (Subject to MEP)
Brown Basmati Rice	10062010	Different Sub-heading
Non-Basmati White Rice	10063090	Often Restricted/ Prohibited

For exports, GST is zero-rated regardless of branding. Most exporters file a Letter of Undertaking (LUT) to ship without paying IGST upfront, avoiding any refund delay. Learn more: What is LUT in GST – How to File Form RFD-11 Before March 31

Verify current rates on cbic-gst.gov.in before invoicing if you are unsure about branded vs unbranded treatment under GST 2.0.

Export Policy for Basmati Rice

Export Policy: FREE (with conditions)

Basmati rice export is classified as Free under Schedule II of India’s ITC-HS Export Policy – but with important regulatory conditions that exporters must follow:

• Minimum Export Price (MEP): The government periodically imposes or revises a Minimum Export Price for basmati rice. Always check the current MEP notification from DGFT before confirming export contracts.
• APEDA Registration: Basmati rice exporters must be registered with APEDA (Agricultural and Processed Food Products Export Development Authority). This is mandatory, not optional.
• Certificate of Origin / Authenticity: Many importing countries require an APEDA-issued Certificate of Origin for basmati rice to confirm Indian origin and authenticity.
• No IEC, No Export: A valid IEC (Importer Exporter Code) is the baseline requirement for any exporter. If you don’t have one yet, read: What is IEC Code – How to Apply for Import Export Code in India (2026)

Note: Non-basmati white rice export has faced periodic restrictions and MEP impositions that are separate from basmati policy. This article covers basmati rice (10063010) only.

RoDTEP and Duty Drawback for Basmati Rice

RoDTEP: Basmati rice under ITC-HS 10063010 is covered under the RoDTEP (Remission of Duties and Taxes on Exported Products) scheme. The exact rate is notified by DGFT and revised periodically. Check the current schedule at dgft.gov.in before filing your shipping bill.

Duty Drawback: Rice exporters using imported inputs – such as packaging materials, processing machinery parts, or specific additives – may be eligible for All Industry Rate (AIR) drawback. Consult your Customs House Agent (CHA) to confirm eligibility and the applicable schedule.

A correctly prepared export invoice is critical for RoDTEP and drawback claims – missing fields like IEC, GSTIN, LUT reference, or shipping bill number can delay or reject your claim. Use the Export Invoice Generator to create compliant, India-specific export invoices with all mandatory GST and customs fields built in.

Who Searches for HSN Code 10063010?

This article is useful for:

• Basmati rice exporters preparing commercial invoices and shipping bills for overseas buyers
• Rice millers and processors filing GSTR-1 and GSTR-3B for branded rice supply
• Commodity traders and brokers handling bulk basmati purchase and resale with B2B invoices
• Wholesalers and distributors supplying branded basmati to retailers across states
• CAs and tax consultants advising agri-commodity or food processing clients

Practical example: A rice milling unit in Karnal procures 1121 Basmati paddy, mills it to polished grade, packs it in 25 kg bags under a registered brand, and exports to a supermarket chain in Saudi Arabia. They file a shipping bill using ITC-HS 10063010, declare USD value, reference their APEDA registration and LUT number on the commercial invoice, and claim RoDTEP credit post-shipment via ICEGATE.

HSN Classification for Major Rice Brands

Whether you are a distributor or retailer for top Indian rice brands, the HSN code for branded, packaged Basmati remains 10063010 (attracting 5% GST). This applies to products from:

• Daawat (LT Foods)
• India Gate (KRBL Limited)
• Kohinoor (Adani Wilmar)
• Lal Qilla (Amar Singh Chawal Wala)
• Fortune Basmati Rice

Frequently Asked Questions