What products are classified under HSN 23021090 ?
It includes Of Maize (Corn) | Other
HSN Code 23021090 represents Of Maize (Corn) | Other under GST classification. This code helps businesses identify Of Maize (Corn) | Other correctly for billing, taxation, and trade. With HSN Code 23021090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of Maize (Corn) | Other.
HSN Code 23021090 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) : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Of maize (corn) : Other
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
Of Maize (Corn) | Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of maize (corn) : Maize 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 : 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) : Maize 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 : 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
| Order Number | Description |
|---|---|
| Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Uttara Impex Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
It includes Of Maize (Corn) | 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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Maize (Corn) / Other; Nil for exempt items if applicable).
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.
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.
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.