--- title: "HSN Code for Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled | HSN 10059030 GST Rate" description: "Find HSN and GST Rates for 10059030 related to Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-10059030/" --- # HSN Code 10059030: Popcorn (Zea mays var. everta): Not Pre-Packaged or 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 | | --- | --- | --- | --- | --- | | Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% | | Other: Pop corn (Zea mays var. everta) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 10059030 ? It includes Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled ### Do e‑way bill and e‑invoice apply for 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. ### How should mixed supplies be billed when Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled is sold with other items? 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). ### Any common misclassification issue with Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled? 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. ### Can we claim ITC on inputs used to trade Popcorn (Zea mays var. everta): Not Pre-Packaged or 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. ### Does packaging or labelling change the GST for Popcorn (Zea mays var. everta): Not Pre-Packaged or 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. ## India's trade performance: HSN Code 10059030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−4.65% YoY) — 0.0000% of India's total exports - Imports: ₹72 Cr (+24.84% YoY) — 0.0012% of India's total imports - Trade balance: −₹72 Cr (Deficit); surplus rank #10526 of 12657 HSN codes - Share of Sub-Chapter 1005: 0.02% of its exports; import side 3.30% - Rank within Sub-Chapter 1005: #5 of 7 by export value; import-side #2 ### Key metrics - National export rank: #8974 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +165.44% in FY 2021-22 - Contribution to Sub-Ch. 1005: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 10059030 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 | 11.43 | 0.0005% | — | 0.24% | 62.64 | 0.0021% | — | 76.90% | −51.21 | #4895 | | FY 2021-22 | 30.34 | 0.0010% | +165.44% | 0.40% | 99.96 | 0.0022% | +59.58% | 94.81% | −69.62 | #4032 | | FY 2022-23 | 2.57 | 0.0001% | −91.53% | 0.03% | 80.43 | 0.0014% | −19.54% | 90.45% | −77.86 | #7153 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −83.27% | 0.01% | 57.92 | 0.0010% | −27.99% | 18.05% | −57.49 | #8919 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −4.65% | 0.02% | 72.31 | 0.0012% | +24.84% | 3.30% | −71.90 | #8974 | ## Key trade insights: HSN Code 10059030 export-import analysis ### Export snapshot for HSN Code 10059030 India exported ₹0.41 Crore worth of Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 10059030 ranked #8974 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 10059030 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 1005, it ranks #5 of 7. By trade surplus, it ranks #10526 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 10059030 exports The strongest single-year export movement for HSN Code 10059030 was recorded in FY 2021-22, when exports surged by 165.44% over the prior year. ### India records a trade deficit of ₹71.90 Crore in HSN Code 10059030 goods In FY 2024-25, India's imports of ₹72.31 Cr exceeded exports of ₹0.41 Cr, resulting in a trade deficit of ₹71.90 Crore — ranking #10526 of 12657 by surplus magnitude. ### HSN Code 10059030 contributes 0.02% of Sub-Chapter 1005 exports — ranked #5 Among the 7 HSN codes under Sub-Chapter 1005, HSN Code 10059030 ranks #5 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.30% share (rank #2). ## 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 (this hsn code) | < ₹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 |