What products are classified under HSN 10059030 ?
It includes Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled
HSN Code 10059030 represents Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled under GST classification. This code helps businesses identify Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled correctly for billing, taxation, and trade. With HSN Code 10059030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled.
HSN Code 10059030 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: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| 10 | Cereals | 1005 | Maize (corn) | Other: Pop corn (Zea mays var. everta) | 2.5% | 2.5% | 5% | 0% |
Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled 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 : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled) | |
| Other : Flint corn (Zea mays var. indurata) | |
| 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 : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled)
Other : Flint corn (Zea mays var. indurata)
Other : Other (other than pre-packaged and labelled)
Other : Other
It includes Popcorn (Zea mays var. everta): Not Pre-Packaged or 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled; Nil for exempt items if applicable).
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.
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.
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.
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.