---
title: "HSN Code for Seed (excluding pre-packaged and labelled) | HSN 10051000 GST Rate"
description: "Find HSN and GST Rates for 10051000 related to Seed (excluding pre-packaged and labelled) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-10051000/"
---

# HSN Code 10051000: Seed (excluding pre-packaged and labelled)

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/)
- [Sub-chapter 1005: Maize (corn)](https://busy.in/hsn/sub-chapter-1005/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Seed. (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| Seed. | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 10051000 ?

It includes Seed (excluding pre-packaged and labelled)

### Do e‑way bill and e‑invoice apply for Seed (excluding pre-packaged and labelled)?

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.

### Can we claim ITC on inputs used to trade Seed (excluding pre-packaged and labelled)?

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.

### How much GST applies to Seed (excluding pre-packaged and labelled)?

Under HSN 10051000, Seed (excluding pre-packaged and labelled) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Seed (excluding pre-packaged and labelled)?

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.

### How should mixed supplies be billed when Seed (excluding pre-packaged and labelled) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seed (excluding pre-packaged and labelled); Nil for exempt items if applicable).

## India's trade performance: HSN Code 10051000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹331 Cr (−30.37% YoY) — 0.0090% of India's total exports
- Imports: ₹13 Cr (+86.28% YoY) — 0.0002% of India's total imports
- Trade balance: ₹318 Cr (Surplus); surplus rank #876 of 12657 HSN codes
- Share of Sub-Chapter 1005: 19.32% of its exports; import side 0.60%
- Rank within Sub-Chapter 1005: #2 of 7 by export value; import-side #3

### Key metrics

- Export CAGR: -5.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1344 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +67.56% in FY 2021-22
- Contribution to Sub-Ch. 1005: 19.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 10051000

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. 1005 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1005 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 458.95 | 0.0201% | — | 24.52% | 2.52 | 0.0001% | — | 1.37% | +456.43 | #698 |
| FY 2019-20 | 258.36 | 0.0117% | −43.71% | 25.22% | 3.14 | 0.0001% | +24.60% | 0.37% | +255.22 | #1116 |
| FY 2020-21 | 287.23 | 0.0134% | +11.17% | 6.04% | 2.79 | 0.0001% | −11.15% | 3.43% | +284.44 | #1060 |
| FY 2021-22 | 481.29 | 0.0153% | +67.56% | 6.31% | 5.43 | 0.0001% | +94.62% | 5.15% | +475.86 | #895 |
| FY 2022-23 | 375.09 | 0.0104% | −22.07% | 4.17% | 7.53 | 0.0001% | +38.67% | 8.47% | +367.56 | #1141 |
| FY 2023-24 | 475.50 | 0.0131% | +26.77% | 12.99% | 7.07 | 0.0001% | −6.11% | 2.20% | +468.43 | #1002 |
| FY 2024-25 | 331.09 | 0.0090% | −30.37% | 19.32% | 13.17 | 0.0002% | +86.28% | 0.60% | +317.92 | #1344 |

- CAGR (7-year): exports -5.30%/yr, imports 31.73%/yr (consistently Surplus)

## Key trade insights: HSN Code 10051000 export-import analysis

### Export decline: -5.30% CAGR over 7 years

India's exports under HSN Code 10051000 have declined at a compound annual rate of -5.30% over 7 fiscal years, falling from ₹458.95 Crore in FY 2018-19 to ₹331.09 Crore in FY 2024-25.

### HSN Code 10051000 ranked #1344 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 10051000 ranks #1344 out of 12657 HSN codes by total export value. Within Sub-Chapter 1005, it ranks #2 of 7. By trade surplus, it ranks #876 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 10051000 exports

The strongest single-year export movement for HSN Code 10051000 was recorded in FY 2021-22, when exports surged by 67.56% over the prior year.

### India maintains a trade surplus of ₹317.92 Crore in HSN Code 10051000 goods

In FY 2024-25, India's exports of ₹331.09 Cr exceeded imports of ₹13.17 Cr, resulting in a trade surplus of ₹317.92 Crore — ranking #876 of 12657 by surplus magnitude.

### Import growth of 31.73% CAGR signals rising demand for Seed (excluding pre-packaged and labelled)

India's imports under HSN Code 10051000 have grown at 31.73% CAGR, reaching ₹13.17 Crore in FY 2024-25.

### HSN Code 10051000 contributes 19.32% of Sub-Chapter 1005 exports — ranked #2

Among the 7 HSN codes under Sub-Chapter 1005, HSN Code 10051000 ranks #2 by export value — accounting for 19.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.60% share (rank #3).

## Related HSN Codes in Sub-Chapter 1005

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 10059090: Other (non pre-packaged): Other](https://busy.in/hsn/hsn-10059090/) | ₹1,077 Cr |
| #2 | HSN Code 10051000: Seed (excluding pre-packaged and labelled) (this hsn code) | ₹331 Cr |
| #3 | [HSN Code 10059011: Yellow Dent Corn (Non-Pre-packaged): Zea mays var. indenta](https://busy.in/hsn/hsn-10059011/) | ₹241 Cr |
| #4 | [HSN Code 10059019: Dent Corn (Zea mays var. indenta): Other, Non-Prepackaged](https://busy.in/hsn/hsn-10059019/) | ₹64 Cr |
| #5 | [HSN Code 10059030: Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled](https://busy.in/hsn/hsn-10059030/) | < ₹1 Crore |
| #6 | [HSN Code 10059020: Flint Corn (Zea mays var. indurata) Excluding Packaged Items](https://busy.in/hsn/hsn-10059020/) | < ₹1 Crore |
| — | [HSN Code 10059000: Grain sorghum grain sorghum : of seed quality](https://busy.in/hsn/hsn-10059000/) | Nil |