HSN Code 23021010: Of Maize (Corn) | Maize Bran

HSN Code 23021010 represents Of Maize (Corn) | Maize Bran under GST classification. This code helps businesses identify Of Maize (Corn) | Maize Bran correctly for billing, taxation, and trade. With HSN Code 23021010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of Maize (Corn) | Maize Bran.

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Description of Goods for Of Maize (Corn) | Maize Bran

HSN Code 23021010 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
23 Residues and waste from the food industries; prepared animal fodder 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants Of maize (corn) : Maize bran 2.5% 2.5% 5% 0%

Description of goods

Of maize (corn) : Maize bran

Chapter

23 – Residues and waste from the food industries; prepared animal fodder

Sub Chapter

2302 – Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 23021010 not include?

Of Maize (Corn) | Maize Bran does not include products with the following descriptions:

HSN Code Description
Of maize (corn) : Other
Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran
Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw
Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other
Of wheat bran and de-oiled cake
Of wheat
Of other cereals
Of leguminous plants

Of maize (corn) : Other

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : de-oiled rice bran

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : rice bran, raw

Bran, sharps and other residues, whetheror not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants - of rice : other

Of wheat bran and de-oiled cake

Of other cereals

Of leguminous plants

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Case Laws Related to HSN Code 23021010

Order Number Description
M/S. Gujarat Ambuja Exports Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S Sayaji Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Sanstar Biopolymers Limited (AAR (Authority For Advance Ruling), Gujarat)

M/S. Gujarat Ambuja Exports Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

M/S Sayaji Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Sanstar Biopolymers Limited (AAR (Authority For Advance Ruling), Gujarat)

FAQs for HSN Code 23021010

What products are classified under HSN 23021010 ?

It includes Of Maize (Corn) | Maize Bran

Any common misclassification issue with Of Maize (Corn) / Maize Bran?

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.

How much GST applies to Of Maize (Corn) / Maize Bran?

Under HSN 23021010, Of Maize (Corn) / Maize Bran attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Do e‑way bill and e‑invoice apply for Of Maize (Corn) / Maize Bran?

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.

Can we claim ITC on inputs used to trade Of Maize (Corn) / Maize Bran?

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 Of Maize (Corn) / Maize Bran?

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.

How should mixed supplies be billed when Of Maize (Corn) / Maize Bran is sold with other items?

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

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.

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