---
title: "1005 HSN Code | HSN Code for Maize (corn) in India"
description: "Know more about 1005 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1005 covering Maize (corn)."
canonical: "https://busy.in/hsn/sub-chapter-1005/"
---

# HSN Sub-chapter 1005: Maize (corn)

Maize (corn)

Part of [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 10051000 | [Seed (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-10051000/) |
| 10059000 | [Grain sorghum grain sorghum : of seed quality](https://busy.in/hsn/hsn-10059000/) |
| 10059011 | [Yellow Dent Corn (Non-Pre-packaged): Zea mays var. indenta](https://busy.in/hsn/hsn-10059011/) |
| 10059019 | [Dent Corn (Zea mays var. indenta): Other, Non-Prepackaged](https://busy.in/hsn/hsn-10059019/) |
| 10059020 | [Flint Corn (Zea mays var. indurata) Excluding Packaged Items](https://busy.in/hsn/hsn-10059020/) |
| 10059030 | [Popcorn (Zea mays var. everta): Not Pre-Packaged or Labelled](https://busy.in/hsn/hsn-10059030/) |
| 10059090 | [Other (non pre-packaged): Other](https://busy.in/hsn/hsn-10059090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 1005 (FY 2024-25)

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

- Exports: ₹1,714 Cr (−53.18% YoY) — 0.0463% of India's total exports
- Imports: ₹2,189 Cr (+582.28% YoY) — 0.0359% of India's total imports
- Trade balance: −₹475 Cr (Deficit); surplus rank #862 of 1233 sub-chapters
- Share of Chapter 10: 1.59% of its exports; import side 65.44%
- Rank within Chapter 10: #2 of 8 by export value; import-side #1

### Key metrics

- Export CAGR: -1.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #294 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +364.10% in FY 2020-21
- Contribution to Ch. 10: 1.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1005

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 Ch. 10 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 10 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,872.01 | 0.0816% | — | 3.29% | 183.38 | 0.0051% | — | 35.95% | +1,688.63 | #195 |
| FY 2019-20 | 1,024.49 | 0.0464% | −45.27% | 2.16% | 843.20 | 0.0251% | +359.81% | 64.55% | +181.29 | #289 |
| FY 2020-21 | 4,754.70 | 0.2211% | +364.10% | 6.36% | 81.46 | 0.0028% | −90.34% | 22.81% | +4,673.24 | #89 |
| FY 2021-22 | 7,632.94 | 0.2432% | +60.53% | 7.94% | 105.43 | 0.0023% | +29.43% | 25.08% | +7,527.51 | #71 |
| FY 2022-23 | 8,993.46 | 0.2484% | +17.82% | 8.10% | 88.92 | 0.0015% | −15.66% | 7.18% | +8,904.54 | #64 |
| FY 2023-24 | 3,660.10 | 0.1012% | −59.30% | 4.02% | 320.86 | 0.0057% | +260.84% | 29.10% | +3,339.24 | #160 |
| FY 2024-25 | 1,713.83 | 0.0463% | −53.18% | 1.59% | 2,189.16 | 0.0359% | +582.28% | 65.44% | −475.33 | #294 |

- CAGR (7-year): exports -1.46%/yr, imports 51.18%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 1005 export-import analysis

### Export decline: -1.46% CAGR over 7 years

India's exports under HSN Sub-Chapter 1005 have declined at a compound annual rate of -1.46% over 7 fiscal years, falling from ₹1,872.01 Crore in FY 2018-19 to ₹1,713.83 Crore in FY 2024-25.

### HSN Sub-Chapter 1005 ranked #294 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1005 ranks #294 out of 1233 sub-chapters by total export value. Within Chapter 10, it ranks #2 of 8. By trade surplus, it ranks #862 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 1005 exports

The strongest single-year export movement for HSN Sub-Chapter 1005 was recorded in FY 2020-21, when exports surged by 364.10% over the prior year.

### India records a trade deficit of ₹475.33 Crore in HSN Sub-Chapter 1005 goods

In FY 2024-25, India's imports of ₹2,189.16 Cr exceeded exports of ₹1,713.83 Cr, resulting in a trade deficit of ₹475.33 Crore — ranking #862 of 1233 by surplus magnitude.

### Import growth of 51.18% CAGR signals rising demand for Maize (corn)

India's imports under HSN Sub-Chapter 1005 have grown at 51.18% CAGR, reaching ₹2,189.16 Crore in FY 2024-25.

### HSN Sub-Chapter 1005 contributes 1.59% of Chapter 10 exports — ranked #2

Among the 8 sub-chapters under Chapter 10, HSN Sub-Chapter 1005 ranks #2 by export value — accounting for 1.59% of the chapter's total exports in FY 2024-25. On the import side, it holds 65.44% share (rank #1).

## Related Sub-Chapters in Chapter 10

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 1006: Rice](https://busy.in/hsn/sub-chapter-1006/) | ₹1,05,722 Cr |
| #2 | HSN Sub-Chapter 1005: Maize (corn) (this hsn sub-chapter) | ₹1,714 Cr |
| #3 | [HSN Sub-Chapter 1008: Buckwheat, millet, canary seeds](https://busy.in/hsn/sub-chapter-1008/) | ₹475 Cr |
| #4 | [HSN Sub-Chapter 1007: Grain sorghum](https://busy.in/hsn/sub-chapter-1007/) | ₹141 Cr |
| #5 | [HSN Sub-Chapter 1003: Barley](https://busy.in/hsn/sub-chapter-1003/) | ₹21 Cr |
| #6 | [HSN Sub-Chapter 1001: Wheat & Meslin](https://busy.in/hsn/sub-chapter-1001/) | ₹17 Cr |
| #7 | [HSN Sub-Chapter 1004: Oats](https://busy.in/hsn/sub-chapter-1004/) | ₹5 Cr |
| — | [HSN Sub-Chapter 1002: Rye](https://busy.in/hsn/sub-chapter-1002/) | Nil |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 1001 | [Wheat & Meslin](https://busy.in/hsn/sub-chapter-1001/) |
| 1002 | [Rye](https://busy.in/hsn/sub-chapter-1002/) |
| 1003 | [Barley](https://busy.in/hsn/sub-chapter-1003/) |
| 1004 | [Oats](https://busy.in/hsn/sub-chapter-1004/) |
| 1006 | [Rice](https://busy.in/hsn/sub-chapter-1006/) |
| 1007 | [Grain sorghum](https://busy.in/hsn/sub-chapter-1007/) |
| 1008 | [Buckwheat, millet, canary seeds](https://busy.in/hsn/sub-chapter-1008/) |