What products are classified under HSN 10059020 ?
It includes Flint Corn (Zea mays var. indurata) Excluding Packaged Items
HSN Code 10059020 represents Flint Corn (Zea mays var. indurata) Excluding Packaged Items under GST classification. This code helps businesses identify Flint Corn (Zea mays var. indurata) Excluding Packaged Items correctly for billing, taxation, and trade. With HSN Code 10059020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Flint Corn (Zea mays var. indurata) Excluding Packaged Items.
HSN Code 10059020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 10 | Cereals | 1005 | Maize (corn) | Other : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| 10 | Cereals | 1005 | Maize (corn) | Other : Flint corn (Zea mays var. indurata) | 2.5% | 2.5% | 5% | 0% |
Flint Corn (Zea mays var. indurata) Excluding Packaged Items does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Seed. (other than pre-packaged and labelled) | |
| Seed. | |
| MAIZE (CORN)OTHER | |
| Other: Dent corn (Zea mays var. indenta): Yellow (other than pre-packaged and labelled) | |
| Other: Dent corn (Zea mays var. indenta): Yellow | |
| Other: Dent corn (Zea mays var. indenta): Other (other than pre-packaged and labelled) | |
| Other: Dent corn (Zea mays var. indenta): Other | |
| Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled) | |
| Other: Pop corn (Zea mays var. everta) | |
| Other : Other (other than pre-packaged and labelled) | |
| Other : Other |
Seed. (other than pre-packaged and labelled)
Seed.
MAIZE (CORN)OTHER
Other: Dent corn (Zea mays var. indenta): Yellow (other than pre-packaged and labelled)
Other: Dent corn (Zea mays var. indenta): Yellow
Other: Dent corn (Zea mays var. indenta): Other (other than pre-packaged and labelled)
Other: Dent corn (Zea mays var. indenta): Other
Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled)
Other: Pop corn (Zea mays var. everta)
Other : Other (other than pre-packaged and labelled)
Other : Other
It includes Flint Corn (Zea mays var. indurata) Excluding Packaged Items
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flint Corn (Zea mays var. indurata) Excluding Packaged Items; Nil for exempt items if applicable).
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.
Under HSN 10059020, Flint Corn (Zea mays var. indurata) Excluding Packaged Items attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.