HSN Code 10059000: Grain sorghum grain sorghum : of seed quality

HSN Code 10059000 represents Grain sorghum grain sorghum : of seed quality under GST classification. This code helps businesses identify Grain sorghum grain sorghum : of seed quality correctly for billing, taxation, and trade. With HSN Code 10059000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Grain sorghum grain sorghum : of seed quality.

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Description of Goods for HSN Code 10059000

HSN Code 10059000 relates to the following description.

Description of Goods

MAIZE (CORN)OTHER

Chapter

10 - Cereals

Sub Chapter

1005 - Maize (corn)

CGST

0%

SGST

0%

IGST

0%

CESS

0%

What does HSN Code 10059000 not include?

Grain sorghum grain sorghum : of seed quality does not include products with the following descriptions.

Other: Dent corn (Zea mays var. indenta): Yellow (other than pre-packaged and labelled)

Other: Dent corn (Zea mays var. indenta): Other (other than pre-packaged and labelled)

Other : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled)

Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled)

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Frequently Asked Questions

Clear answers to common queries about HSN Code 10059000 and GST compliance.

What products are classified under HSN 10059000 ?

It includes Groundnuts Other: Of Seed Quality

Do e‑way bill and e‑invoice apply for Grain sorghum grain sorghum : of seed quality?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

How much GST applies to Grain sorghum grain sorghum : of seed quality?

Under HSN 10059000, Grain sorghum grain sorghum : of seed quality attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Grain sorghum grain sorghum : of seed quality?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Grain sorghum grain sorghum : of seed quality?

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

How should mixed supplies be billed when Grain sorghum grain sorghum : of seed quality is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Grain sorghum grain sorghum : of seed quality; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Grain sorghum grain sorghum : of seed quality?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

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.