Calculate GST for Cereal Grains
Calculate tax rates on wheat, rice, barley, and cereal grains sold in unbranded packets.
Open CalculatorQuick Summary
GST Rate Explanation
Cereal grains sold loose or in non-pre-packaged containers (HSN 1001) are kept at 0% GST to protect low-income households and ensure food security.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 0% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
50kg bag of unbranded loose basmati rice
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹1,200.00
GST (0%): ₹0.00
Total: ₹1,200.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹1,200.00
Base Amount: ₹1,200.00
GST Included: ₹0.00
Wheat flour grain bag direct from mill
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹3,200.00
GST (0%): ₹0.00
Total: ₹3,200.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹3,200.00
Base Amount: ₹3,200.00
GST Included: ₹0.00
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Pre-packaged and branded cereals carry a 5% GST rate, while loose/unbranded grains are fully exempt (0%).