Reduced GST rate on processed cereal grains and cereal germ applies to specified treated cereal products. Up to 21-09-2025, cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006, and germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains), are covered by the scheduled entry and attract GST @ 5% as the applicable tax treatment for those specified processed cereal products.