Maize HSN Code: Classification for Corn, Grain, and Dried Maize
Maize, also known as corn, is an important cereal crop in India. It is traded as whole grain, dried maize, broken grain and in many processed forms. Under GST, maize products are classified under specific HSN codes so that grains, seeds and processed maize are taxed correctly.
For farmers, traders, millers and food manufacturers, correct HSN classification ensures that exemptions or lower rate benefits for cereals are properly claimed.
HSN Code and GST Rate for Maize Products
| Product Name | HSN Code | GST Rate | Product Description |
|---|---|---|---|
| Maize grain | 10059000 | 0% or 5% | Whole maize grain supplied as cereal. Often exempt or taxed at 5% when branded. |
| Corn maize | 10059000 | 0% or 5% | Corn kernels used as food grain or for further processing. |
| Dried maize | 10059000 | 0% or 5% | Dried maize including grain used for food, feed or milling. |
(Actual rate depends on conditions like branding, packaging and end use. Check latest notifications.)
What is the HSN Code for Maize?
Maize grain is generally classified under HSN heading 1005, which covers maize in various forms like seed, grain and other purposes. Within this heading, specific sub codes are used for different types of maize but the basic chapter remains the same.
In invoices and GST returns, traders usually mention 10059000 or a similar 8 digit code for maize grain, depending on their product and the detailed schedule they follow.
How Maize Grain and Corn Are Classified under HSN?
Maize grain and corn are treated as cereals. They are normally classified in the same heading as long as they are sold as basic grain and not processed into flour, flakes or other food products.
- Whole maize grain for human or animal consumption stays under the maize grain code.
- Corn used as feed or for industrial purposes can also remain under the same grain code when no major processing has taken place.
Once maize is processed into flour, flakes, snacks or other products, the HSN code may change to the relevant chapter for processed food products.
The HSN Code for Dried Maize
Dried maize is simply maize grain with reduced moisture, used for long term storage, feed, milling or industrial use. Since it is still a cereal grain, it generally remains under the same HSN heading 1005.
The code does not usually change just because moisture content is lower. However, you should clearly mention “dried maize” or “dried maize grain” in the product description so that the nature of the product is clear for tax officers.
GST on Maize Products
Under GST, many cereal grains including maize are either exempt or taxed at a concessional rate, often 0% for unbranded loose grain and 5% for branded and retail packed grains where applicable.
Key points for businesses:
- Check whether your maize supply is unbranded and in bulk. This may qualify for 0% GST.
- Branded or retail packed maize grain is often taxed at a lower rate slab like 5%.
- When maize is processed into value added foods, separate HSN codes and rates apply.
Correct disclosure of HSN and description in GSTR 1 and GSTR 3B helps avoid future disputes on exemption claims.
As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.
Frequently Asked Questions
-
What is the HSN code for maize grain?
Maize grain is generally classified under HSN heading 1005, with sub codes like 10059000 commonly used for maize other than seed.
-
How are dried maize and corn maize classified under HSN?
Dried maize and corn maize are both treated as cereal grains and usually remain under the same maize grain heading, provided they are not processed into other food products.
-
How does GST apply to maize and corn products?
Unbranded bulk maize grain may be exempt from GST, while branded or retail packed maize often attracts a lower rate such as 5%, subject to current notifications.
-
Are different types of maize categorized separately under HSN?
Different sub codes within the maize heading can be used for seed, grain and other forms, but they all stay under the main maize chapter in cereals.
-
Can maize products have different HSN codes based on processing type?
Yes. When maize is processed into flour, flakes, snacks or other food products, the HSN classification shifts to the relevant processed food heading and the GST rate may change.