HSN Code 07104000: Sweet Corn

HSN Code 07104000 represents Sweet Corn under GST classification. This code helps businesses identify Sweet Corn correctly for billing, taxation, and trade. With HSN Code 07104000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sweet Corn.

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Description of Goods for Sweet Corn

HSN Code 07104000 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
07 Edible vegetables and certain roots and tubers 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen Sweet corn 0% 0% 0% 0%

Description of goods

Sweet corn

Chapter

07 – Edible vegetables and certain roots and tubers

Sub Chapter

0710 – Vegetables (uncooked or cooked by steaming or boiling in water), frozen

CGST 0%
SGST 0%
IGST 0%
CESS 0%

What does HSN Code 07104000 not include?

Sweet Corn does not include products with the following descriptions:

HSN Code Description
Potatoes
Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum)
Leguminous vegetables, shelled or unshelled: Beans (Vigna spp., Phaseolus spp.)
Leguminous vegetables, shelled or unshelled:Other
Spinach, New Zealand spinach and orache spinach (garden spinach)
Other vegetables: Terragon
Other vegetables: Other
Mixtures of vegetables

Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum)

Leguminous vegetables, shelled or unshelled: Beans (Vigna spp., Phaseolus spp.)

Leguminous vegetables, shelled or unshelled:Other

Spinach, New Zealand spinach and orache spinach (garden spinach)

Other vegetables: Terragon

Other vegetables: Other

Mixtures of vegetables

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Case Laws Related to HSN Code 07104000

Order Number Description
Shri M. Srinivas (Naa (National Anti Profiteering Authority), )

Shri M. Srinivas (Naa (National Anti Profiteering Authority), )

FAQs for HSN Code 07104000

What products are classified under HSN 7104000 ?

It includes Sweet Corn

Any common misclassification issue with Sweet Corn?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Sweet Corn is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sweet Corn; Nil for exempt items if applicable).

How much GST applies to Sweet Corn?

Under HSN 07104000, Sweet Corn attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Can we claim ITC on inputs used to trade Sweet Corn?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Sweet Corn?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Does packaging or labelling change the GST for Sweet Corn?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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