What products are classified under HSN 11031300 ?
It includes Maize (corn) groats and meal (excluding pre-packaged and labelled)
HSN Code 11031300 represents Maize (corn) groats and meal (excluding pre-packaged and labelled) under GST classification. This code helps businesses identify Maize (corn) groats and meal (excluding pre-packaged and labelled) correctly for billing, taxation, and trade. With HSN Code 11031300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Maize (corn) groats and meal (excluding pre-packaged and labelled).
HSN Code 11031300 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten | 1103 | Cereal groats, meal and pellets | Groats and meal : Of maize (corn) .(other than pre-packaged and labelled) | 0% | 0% | 0% | 0% |
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten | 1103 | Cereal groats, meal and pellets | Groats and meal : Of maize (corn) . | 2.5% | 2.5% | 5% | 0% |
Maize (corn) groats and meal (excluding pre-packaged and labelled) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Groats and meal : Of Wheat : Groat .(other than pre-packaged and labelled) | |
| Groats and meal : Of Wheat : Groat . | |
| Groats and meal : Of Wheat : Meal .(other than pre-packaged and labelled) | |
| Groats and meal : Of Wheat : Meal . | |
| Groats and meal : Of other cereals .(other than pre-packaged and labelled) | |
| Groats and meal : Of other cereals . | |
| Pellets .(other than pre-packaged and labelled) | |
| Pellets . |
Groats and meal : Of Wheat : Groat .(other than pre-packaged and labelled)
Groats and meal : Of Wheat : Groat .
Groats and meal : Of Wheat : Meal .(other than pre-packaged and labelled)
Groats and meal : Of Wheat : Meal .
Groats and meal : Of other cereals .(other than pre-packaged and labelled)
Groats and meal : Of other cereals .
Pellets .(other than pre-packaged and labelled)
Pellets .
It includes Maize (corn) groats and meal (excluding pre-packaged and labelled)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Maize (corn) groats and meal (excluding pre-packaged and labelled); Nil for exempt items if applicable).
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.
Under HSN 11031300, Maize (corn) groats and meal (excluding pre-packaged and labelled) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.