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HSN Code 10059090: Other Maize (Corn)

HSN Code 10059090 represents Other Maize (Corn) under GST classification. This code helps businesses identify Other Maize (Corn) correctly for billing, taxation, and trade. With HSN Code 10059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Maize (Corn).

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Description of Goods for HSN Code 10059090

HSN Code 10059090 relates to the following description.

Description of Goods

Other : Other (other than pre-packaged and labelled)

Chapter

10 - Cereals

Sub Chapter

1005 - Maize (corn)

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Other : Other

Chapter

10 - Cereals

Sub Chapter

1005 - Maize (corn)

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 10059090 not include?

Other Maize (Corn) does not include products with the following descriptions.

HSN Code 10059011

Other: Dent corn (Zea mays var. indenta): Yellow (other than pre-packaged and labelled)

HSN Code 10059019

Other: Dent corn (Zea mays var. indenta): Other (other than pre-packaged and labelled)

HSN Code 10059020

Other : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled)

HSN Code 10059030

Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled)

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India’s Trade Performance — HSN Code 10059090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹1,339 Cr

+24.32% vs FY 2024-25

0.0343% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

−89.16% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹1,339 Cr

Trade Surplus

Surplus rank #304 of 12872 HSN codes

% of Sub-Chapter 1005

FY 2025-26

39.89%

Share of Sub-Chapter 1005’s total exports in FY 2025-26

Import side: 0.05% of Sub-Chapter 1005’s imports

Rank Within Sub-Chapter 1005

FY 2025-26

#1 of 7

Position by export value among HSN codes in Sub-Chapter 1005

Import-side rank: #4 of 7

At a glance

#440

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+43.14%

Peak Growth Year

FY 2022-23 · strongest single-year move

39.89%

Contribution to Sub-Ch. 1005

Share of Sub-Chapter 1005 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 10059090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 1005

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 1005

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 1005

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 1005

FY 2020-21 Exp. Rank #167

Balance

+1,971.85

Exports

1,971.85 ₹ Cr

0.0917% share

— YoY

41.47% of Sub-Ch. 1005

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 1005

FY 2021-22 Exp. Rank #218

Balance

+2,128.34

Exports

2,128.34 ₹ Cr

0.0678% share

+7.94% YoY

27.88% of Sub-Ch. 1005

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 1005

FY 2022-23 Exp. Rank #158

Balance

+3,045.57

Exports

3,046.53 ₹ Cr

0.0841% share

+43.14% YoY

33.87% of Sub-Ch. 1005

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

1.08% of Sub-Ch. 1005

FY 2023-24 Exp. Rank #223

Balance

+2,222.71

Exports

2,222.91 ₹ Cr

0.0614% share

−27.03% YoY

60.73% of Sub-Ch. 1005

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−79.17% YoY

0.06% of Sub-Ch. 1005

FY 2024-25 Exp. Rank #487

Balance

+1,076.48

Exports

1,077.31 ₹ Cr

0.0293% share

−51.54% YoY

62.86% of Sub-Ch. 1005

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+315.00% YoY

0.04% of Sub-Ch. 1005

FY 2025-26 Exp. Rank #440

Balance

+1,339.19

Exports

1,339.28 ₹ Cr

0.0343% share

+24.32% YoY

39.89% of Sub-Ch. 1005

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−89.16% YoY

0.05% of Sub-Ch. 1005

Sub-Chapter 1005 total

reference, FY 2025-26

Export

₹3,357.53 Cr

Import

₹200.09 Cr

Trade Balance

+3,157.44

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 10059090 Export-Import Analysis

Export Snapshot for HSN Code 10059090

India exported ₹1,339.28 Crore worth of Other Maize (Corn) in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

HSN Code 10059090 Ranked #440 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 10059090 ranks #440 out of 12872 HSN codes by total export value. Within Sub-Chapter 1005, it ranks #1 of 7. By trade surplus, it ranks #304 of 12872.

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 ₹1,339.19 Crore in HSN Code 10059090 Goods

In FY 2025-26, India's exports of ₹1,339.28 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹1,339.19 Crore — ranking #304 of 12872 by surplus magnitude.

HSN Code 10059090 Contributes 39.89% 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 39.89% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.05% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 10059090 and GST compliance.

What products are classified under HSN 10059090 ?

It includes Other Maize (Corn)

How much GST applies to Other Maize (Corn)?

Under HSN 10059090, Other Maize (Corn) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Any common misclassification issue with Other Maize (Corn)?

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 Maize (Corn)?

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 Maize (Corn)?

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 Maize (Corn)?

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 Maize (Corn) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Maize (Corn); Nil for exempt items if applicable).

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Important Disclaimer

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.