---
title: "HSN Code for Corn and Callous Removers | HSN 30059070 GST Rate"
description: "Find HSN and GST Rates for 30059070 related to Corn and Callous Removers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-30059070/"
---

# HSN Code 30059070: Corn and Callous Removers

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 30: Pharmaceutical Products](https://busy.in/hsn/chapter-30/)
- [Sub-chapter 3005: Wadding & gauze for medical purposes](https://busy.in/hsn/sub-chapter-3005/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Corn removers and callous removers | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 30059070 ?

It includes Corn and Callous Removers

### Do e‑way bill and e‑invoice apply for Corn and Callous Removers?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Corn and Callous Removers?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Corn and Callous Removers?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Corn and Callous Removers is sold with other items?

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

### Can we claim ITC on inputs used to trade Corn and Callous Removers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 30059070 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹5 Cr (−68.86% YoY) — 0.0001% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3747 of 12657 HSN codes
- Share of Sub-Chapter 3005: 0.59% of its exports; import side 0.00%
- Rank within Sub-Chapter 3005: #8 of 11 by export value

### Key metrics

- Export CAGR: -15.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6675 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +15.62% in FY 2021-22
- Contribution to Sub-Ch. 3005: 0.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 30059070

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. 3005 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3005 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 13.46 | 0.0006% | — | 3.44% | < ₹1 Crore | 0.0000% | — | 0.47% | +12.49 | #4632 |
| FY 2019-20 | 13.05 | 0.0006% | −3.05% | 3.23% | < ₹1 Crore | 0.0000% | −40.21% | 0.25% | +12.47 | #4668 |
| FY 2020-21 | 14.79 | 0.0007% | +13.33% | 3.28% | Nil | 0.0000% | −100.00% | 0.00% | +14.79 | #4592 |
| FY 2021-22 | 17.10 | 0.0005% | +15.62% | 3.90% | Nil | 0.0000% | — | 0.00% | +17.10 | #4793 |
| FY 2022-23 | 19.14 | 0.0005% | +11.93% | 2.99% | < ₹1 Crore | 0.0000% | — | 0.02% | +19.06 | #4730 |
| FY 2023-24 | 15.22 | 0.0004% | −20.48% | 2.56% | < ₹1 Crore | 0.0000% | +12.50% | 0.02% | +15.13 | #5150 |
| FY 2024-25 | 4.74 | 0.0001% | −68.86% | 0.59% | Nil | 0.0000% | −100.00% | 0.00% | +4.74 | #6675 |

- CAGR (7-year): exports -15.97%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 30059070 export-import analysis

### Export decline: -15.97% CAGR over 7 years

India's exports under HSN Code 30059070 have declined at a compound annual rate of -15.97% over 7 fiscal years, falling from ₹13.46 Crore in FY 2018-19 to ₹4.74 Crore in FY 2024-25.

### HSN Code 30059070 ranked #6675 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 30059070 ranks #6675 out of 12657 HSN codes by total export value. Within Sub-Chapter 3005, it ranks #8 of 11. By trade surplus, it ranks #3747 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 30059070 exports

The strongest single-year export movement for HSN Code 30059070 was recorded in FY 2021-22, when exports surged by 15.62% over the prior year.

### India maintains a trade surplus of ₹4.74 Crore in HSN Code 30059070 goods

In FY 2024-25, India's exports of ₹4.74 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹4.74 Crore — ranking #3747 of 12657 by surplus magnitude.

### HSN Code 30059070 contributes 0.59% of Sub-Chapter 3005 exports — ranked #8

Among the 11 HSN codes under Sub-Chapter 3005, HSN Code 30059070 ranks #8 by export value — accounting for 0.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 3005

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 30059040: Other \| Bandages](https://busy.in/hsn/hsn-30059040/) | ₹411 Cr |
| #2 | [HSN Code 30059090: Medical Wadding, Gauze, Bandages: Impregnated or Packed](https://busy.in/hsn/hsn-30059090/) | ₹236 Cr |
| #3 | [HSN Code 30051090: Adhesive dressings, Other](https://busy.in/hsn/hsn-30051090/) | ₹77 Cr |
| #4 | [HSN Code 30059060: Other \| Micro Pores Surgical Tapes](https://busy.in/hsn/hsn-30059060/) | ₹34 Cr |
| #5 | [HSN Code 30051020: Adhesive tape](https://busy.in/hsn/hsn-30051020/) | ₹19 Cr |
| #6 | [HSN Code 30059010: Other \| Cotton Wool, Medicated](https://busy.in/hsn/hsn-30059010/) | ₹8 Cr |
| #7 | [HSN Code 30059050: Burn therapy dressing](https://busy.in/hsn/hsn-30059050/) | ₹5 Cr |
| #8 | HSN Code 30059070: Corn and Callous Removers (this hsn code) | ₹5 Cr |
| #9 | [HSN Code 30051010: Adhesive gauze](https://busy.in/hsn/hsn-30051010/) | ₹4 Cr |
| #10 | [HSN Code 30059030: Other \| Lint, Medicated](https://busy.in/hsn/hsn-30059030/) | ₹1 Cr |