If the Rice is Unbranded and sold in loose quantity, then it is EXEMPTED from GST vide Notification No. 2/2017 - Central Tax ( Rate ), dated 28th June 2020.
If the Rice is being sold under a registered Brand Name and put up in a container/packaged ( like India Gate Basmati Rice, Fortune, Patanjali etc ) then GST @ 5% is applicable.
HSN CODE : 1006
DESCRIPTION : Rice put up in unit container and bearing a Registered Brand Name.