--- title: "HSN Code for Other (non pre-packaged): Other | HSN 10059090 GST Rate" description: "Find HSN and GST Rates for 10059090 related to Other (non pre-packaged): Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-10059090/" --- # HSN Code 10059090: Other (non pre-packaged): Other - [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 : Other (other than pre-packaged and labelled) | 0% | 0% | 0% | 0% | | Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 10059090 ? It includes Other (non pre-packaged): Other ### How much GST applies to Other (non pre-packaged): Other? Under HSN 10059090, Other (non pre-packaged): Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Other (non pre-packaged): Other? 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. ### Do e‑way bill and e‑invoice apply for Other (non pre-packaged): Other? 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. ### Does packaging or labelling change the GST for Other (non pre-packaged): Other? 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. ### Can we claim ITC on inputs used to trade Other (non pre-packaged): Other? 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. ### How should mixed supplies be billed when Other (non pre-packaged): Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other (non pre-packaged): Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 10059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,077 Cr (−51.54% YoY) — 0.0293% of India's total exports - Imports: < ₹1 Crore (+315.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹1,076 Cr (Surplus); surplus rank #332 of 12657 HSN codes - Share of Sub-Chapter 1005: 62.86% of its exports; import side 0.04% - Rank within Sub-Chapter 1005: #1 of 7 by export value; import-side #4 ### Key metrics - National export rank: #487 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.14% in FY 2022-23 - Contribution to Sub-Ch. 1005: 62.86% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 10059090 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 | 1,971.85 | 0.0917% | — | 41.47% | Nil | 0.0000% | — | 0.00% | +1,971.85 | #167 | | FY 2021-22 | 2,128.34 | 0.0678% | +7.94% | 27.88% | Nil | 0.0000% | — | 0.00% | +2,128.34 | #218 | | FY 2022-23 | 3,046.53 | 0.0841% | +43.14% | 33.87% | < ₹1 Crore | 0.0000% | — | 1.08% | +3,045.57 | #158 | | FY 2023-24 | 2,222.91 | 0.0614% | −27.03% | 60.73% | < ₹1 Crore | 0.0000% | −79.17% | 0.06% | +2,222.71 | #223 | | FY 2024-25 | 1,077.31 | 0.0293% | −51.54% | 62.86% | < ₹1 Crore | 0.0000% | +315.00% | 0.04% | +1,076.48 | #487 | ## Key trade insights: HSN Code 10059090 export-import analysis ### Export snapshot for HSN Code 10059090 India exported ₹1,077.31 Crore worth of Other (non pre-packaged): Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 10059090 ranked #487 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 10059090 ranks #487 out of 12657 HSN codes by total export value. Within Sub-Chapter 1005, it ranks #1 of 7. By trade surplus, it ranks #332 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 10059090 exports The strongest single-year export movement for HSN Code 10059090 was recorded in FY 2022-23, when exports surged by 43.14% over the prior year. ### India maintains a trade surplus of ₹1,076.48 Crore in HSN Code 10059090 goods In FY 2024-25, India's exports of ₹1,077.31 Cr exceeded imports of ₹0.83 Cr, resulting in a trade surplus of ₹1,076.48 Crore — ranking #332 of 12657 by surplus magnitude. ### HSN Code 10059090 contributes 62.86% of Sub-Chapter 1005 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 1005, HSN Code 10059090 ranks #1 by export value — accounting for 62.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #4). ## 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 (this hsn code) | ₹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](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 |