1005 HSN Code: Maize (corn)

HSN Sub Chapter 1005 represents Maize (corn) under GST classification. This code helps businesses identify Maize (corn) correctly for billing, taxation, and trade. With HSN Sub Chapter 1005, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Maize (corn).

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
10	1005	Maize (corn)	5%	5%

HSN Code 1005

Chapter: 10

Description: Maize (corn)

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
10051000	Seed. (other than pre-packaged and labelled)
10051000	Seed.
10059000	MAIZE (CORN)OTHER
10059011	Other: Dent corn (Zea mays var. indenta): Yellow (other than pre-packaged and labelled)
10059011	Other: Dent corn (Zea mays var. indenta): Yellow
10059019	Other: Dent corn (Zea mays var. indenta): Other (other than pre-packaged and labelled)
10059019	Other: Dent corn (Zea mays var. indenta): Other
10059020	Other : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled)
10059020	Other : Flint corn (Zea mays var. indurata)
10059030	Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled)
10059030	Other: Pop corn (Zea mays var. everta)
10059090	Other : Other (other than pre-packaged and labelled)
10059090	Other : Other

HSN Code 10051000

Seed. (other than pre-packaged and labelled)

HSN Code 10051000

Seed.

HSN Code 10059000

MAIZE (CORN)OTHER

HSN Code 10059011

Other: Dent corn (Zea mays var. indenta): Yellow (other than pre-packaged and labelled)

HSN Code 10059011

Other: Dent corn (Zea mays var. indenta): Yellow

HSN Code 10059019

Other: Dent corn (Zea mays var. indenta): Other (other than pre-packaged and labelled)

HSN Code 10059019

Other: Dent corn (Zea mays var. indenta): Other

HSN Code 10059020

Other : Flint corn (Zea mays var. indurata) (other than pre-packaged and labelled)

HSN Code 10059020

Other : Flint corn (Zea mays var. indurata)

HSN Code 10059030

Other: Pop corn (Zea mays var. everta) (other than pre-packaged and labelled)

HSN Code 10059030

Other: Pop corn (Zea mays var. everta)

HSN Code 10059090

Other : Other (other than pre-packaged and labelled)

HSN Code 10059090

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
GST-ARA-93/2018-19/B-19	Shah Nanji Nagsi Exports Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
STC/AAR/08/2022	Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)
GUJ/GAAR/R/03/2020	M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-93/2018-19/B-19

Shah Nanji Nagsi Exports Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. STC/AAR/08/2022

Shraddha Traders (AAR (Authority For Advance Ruling), Chhattisgarh)

Order No. GUJ/GAAR/R/03/2020

M/S. Jay Jalaram Enterprises (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 1005

It includes Maize (corn)

Does packaging or branding change how GST applies to Maize (corn)?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Maize (corn) is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

What should my invoice and records include for Maize (corn)?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

What are the e‑way bill and e‑invoice points while moving Maize (corn)?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

How are warranty replacements of Maize (corn) handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Any import/export nuance for Maize (corn)?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

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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