--- title: "HSN Code for Sweet Corn | HSN 07104000 GST Rate" description: "Find HSN and GST Rates for 07104000 related to Sweet Corn with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-07104000/" --- # HSN Code 07104000: Sweet Corn - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/) - [Sub-chapter 0710: Frozen vegetables](https://busy.in/hsn/sub-chapter-0710/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Sweet corn | 0% | 0% | 0% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 07104000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹275 Cr (+18.31% YoY) — 0.0075% of India's total exports - Imports: < ₹1 Crore (−56.25% YoY) — 0.0000% of India's total imports - Trade balance: ₹275 Cr (Surplus); surplus rank #964 of 12657 HSN codes - Share of Sub-Chapter 0710: 33.95% of its exports; import side 0.26% - Rank within Sub-Chapter 0710: #1 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: 22.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1528 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +150.74% in FY 2022-23 - Contribution to Sub-Ch. 0710: 33.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 07104000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0710 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0710 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 79.70 | 0.0035% | — | 27.66% | < ₹1 Crore | 0.0000% | — | 19.57% | +79.52 | #2266 | | FY 2019-20 | 87.68 | 0.0040% | +10.01% | 25.77% | < ₹1 Crore | 0.0000% | +94.44% | 13.73% | +87.33 | #2163 | | FY 2020-21 | 99.16 | 0.0046% | +13.09% | 20.89% | < ₹1 Crore | 0.0000% | +20.00% | 24.28% | +98.74 | #2084 | | FY 2021-22 | 99.41 | 0.0032% | +0.25% | 25.22% | < ₹1 Crore | 0.0000% | −95.24% | 0.33% | +99.39 | #2421 | | FY 2022-23 | 249.26 | 0.0069% | +150.74% | 40.60% | < ₹1 Crore | 0.0000% | +4,100.00% | 11.01% | +248.42 | #1502 | | FY 2023-24 | 232.14 | 0.0064% | −6.87% | 30.01% | < ₹1 Crore | 0.0000% | −80.95% | 1.85% | +231.98 | #1630 | | FY 2024-25 | 274.65 | 0.0075% | +18.31% | 33.95% | < ₹1 Crore | 0.0000% | −56.25% | 0.26% | +274.58 | #1528 | - CAGR (7-year): exports 22.90%/yr, imports -14.56%/yr (consistently Surplus) ## Key trade insights: HSN Code 07104000 export-import analysis ### Consistent export growth: 22.90% CAGR over 7 years India's exports under HSN Code 07104000 have grown at a compound annual rate of 22.90% over 7 fiscal years, rising from ₹79.70 Crore in FY 2018-19 to ₹274.65 Crore in FY 2024-25. ### HSN Code 07104000 ranked #1528 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 07104000 ranks #1528 out of 12657 HSN codes by total export value. Within Sub-Chapter 0710, it ranks #1 of 9. By trade surplus, it ranks #964 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 07104000 exports The strongest single-year export movement for HSN Code 07104000 was recorded in FY 2022-23, when exports surged by 150.74% over the prior year. ### India maintains a trade surplus of ₹274.58 Crore in HSN Code 07104000 goods In FY 2024-25, India's exports of ₹274.65 Cr exceeded imports of ₹0.07 Cr, resulting in a trade surplus of ₹274.58 Crore — ranking #964 of 12657 by surplus magnitude. ### Import growth of -14.56% CAGR signals stable import dependency for Sweet Corn India's imports under HSN Code 07104000 have grown at -14.56% CAGR, reaching ₹0.07 Crore in FY 2024-25. ### HSN Code 07104000 contributes 33.95% of Sub-Chapter 0710 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 0710, HSN Code 07104000 ranks #1 by export value — accounting for 33.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.26% share (rank #4). ## Related HSN Codes in Sub-Chapter 0710 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 07104000: Sweet Corn (this hsn code) | ₹275 Cr | | #2 | [HSN Code 07108090: Other Vegetables\| Other](https://busy.in/hsn/hsn-07108090/) | ₹239 Cr | | #3 | [HSN Code 07102100: Shelled peas](https://busy.in/hsn/hsn-07102100/) | ₹136 Cr | | #4 | [HSN Code 07109000: Mixtures Of Vegetables](https://busy.in/hsn/hsn-07109000/) | ₹55 Cr | | #5 | [HSN Code 07101000: Potatoes](https://busy.in/hsn/hsn-07101000/) | ₹48 Cr | | #6 | [HSN Code 07102900: Leguminous vegetables, shelled or unshelled: Other](https://busy.in/hsn/hsn-07102900/) | ₹31 Cr | | #7 | [HSN Code 07102200: Beans: Leguminous Vegetables, Shelled or Unshelled](https://busy.in/hsn/hsn-07102200/) | ₹23 Cr | | #8 | [HSN Code 07103000: Spinach: Garden spinach](https://busy.in/hsn/hsn-07103000/) | ₹3 Cr | | — | [HSN Code 07108010: Other Vegetables \| Terragon](https://busy.in/hsn/hsn-07108010/) | Nil |