--- title: "HSN Code for Flint Corn (Zea mays var. indurata) Excluding Packaged Items | HSN 10059020 GST Rate" description: "Find HSN and GST Rates for 10059020 related to Flint Corn (Zea mays var. indurata) Excluding Packaged Items with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-10059020/" --- # HSN Code 10059020: Flint Corn (Zea mays var. indurata) Excluding Packaged Items - [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 | | --- | --- | --- | --- | --- | | Other : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% | | Other : Flint corn (Zea mays var. indurata) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 10059020 ? It includes Flint Corn (Zea mays var. indurata) Excluding Packaged Items ### Can we claim ITC on inputs used to trade 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. ### Do e‑way bill and e‑invoice apply for Flint Corn (Zea mays var. indurata) Excluding Packaged Items? 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. ### How should mixed supplies be billed when Flint Corn (Zea mays var. indurata) Excluding Packaged Items is sold with other items? 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). ### Does packaging or labelling change the GST for Flint Corn (Zea mays var. indurata) Excluding Packaged Items? 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 much GST applies to Flint Corn (Zea mays var. indurata) Excluding Packaged Items? 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. ## India's trade performance: HSN Code 10059020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5298 of 12657 HSN codes - Share of Sub-Chapter 1005: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 1005: #6 of 7 by export value ### Key metrics - National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +15,100.00% in FY 2021-22 - Contribution to Sub-Ch. 1005: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 10059020 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #9985 | | FY 2021-22 | 1.52 | 0.0000% | +15,100.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.52 | #7605 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.08 | #9843 | ## Key trade insights: HSN Code 10059020 export-import analysis ### Export snapshot for HSN Code 10059020 India exported ₹0.08 Crore worth of Flint Corn (Zea mays var. indurata) Excluding Packaged Items in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 10059020 ranked #9843 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 10059020 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 1005, it ranks #6 of 7. By trade surplus, it ranks #5298 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 10059020 exports The strongest single-year export movement for HSN Code 10059020 was recorded in FY 2021-22, when exports surged by 15,100.00% over the prior year. ### India maintains a trade surplus of ₹0.08 Crore in HSN Code 10059020 goods In FY 2024-25, India's exports of ₹0.08 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.08 Crore — ranking #5298 of 12657 by surplus magnitude. ### HSN Code 10059020 contributes 0.00% of Sub-Chapter 1005 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 1005, HSN Code 10059020 ranks #6 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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)](https://busy.in/hsn/hsn-10051000/) | ₹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 (this hsn code) | < ₹1 Crore | | — | [HSN Code 10059000: Grain sorghum grain sorghum : of seed quality](https://busy.in/hsn/hsn-10059000/) | Nil |