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 purposes. 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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New GST Rate for HSN Code 1005

GST Rate for Maize (corn) under HSN Code 1005. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

10

HSN Code

1005

HSN Description

Maize (corn)

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1005

Following tariff HSN codes fall under Maize (corn).

Tariff HSN

10051000

Description

Seed. (other than pre-packaged and labelled)

Tariff HSN

10051000

Description

Seed.

Tariff HSN

10059000

Description

MAIZE (CORN)OTHER

Tariff HSN

10059011

Description

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

Tariff HSN

10059011

Description

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

Tariff HSN

10059019

Description

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

Tariff HSN

10059019

Description

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

Tariff HSN

10059020

Description

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

Tariff HSN

10059020

Description

Other : Flint corn (Zea mays var. indurata)

Tariff HSN

10059030

Description

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

Tariff HSN

10059030

Description

Other: Pop corn (Zea mays var. everta)

Tariff HSN

10059090

Description

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

Tariff HSN

10059090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 1005 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,714 Cr

−53.18% vs FY 2023-24

0.0463% of India’s total exports

India’s Imports

FY 2024-25

₹2,189 Cr

+582.28% vs FY 2023-24

0.0359% of India’s total imports

Trade Balance

FY 2024-25

−₹475 Cr

Trade Deficit

Surplus rank #862 of 1233 subchapters

% of Chapter 10

FY 2024-25

1.59%

Share of Chapter 10’s total exports in FY 2024-25

Import side: 65.44% of Chapter 10’s imports

Rank Within Chapter 10

FY 2024-25

#2 of 8

Position by export value among subchapters in Chapter 10

Import-side rank: #1 of 8

At a glance

−1.46%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#294

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+364.10%

Peak Growth Year

FY 2020-21 · strongest single-year move

1.59%

Contribution to Ch. 10

Share of Chapter 10 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #195

Balance

+1,688.63

Exports

1,872.01 ₹ Cr

0.0816% share

— YoY

3.29% of Ch. 10

Imports

183.38 ₹ Cr

0.0051% share

— YoY

35.95% of Ch. 10

FY 2019-20 Exp. Rank #289

Balance

+181.29

Exports

1,024.49 ₹ Cr

0.0464% share

−45.27% YoY

2.16% of Ch. 10

Imports

843.20 ₹ Cr

0.0251% share

+359.81% YoY

64.55% of Ch. 10

FY 2020-21 Exp. Rank #89

Balance

+4,673.24

Exports

4,754.70 ₹ Cr

0.2211% share

+364.10% YoY

6.36% of Ch. 10

Imports

81.46 ₹ Cr

0.0028% share

−90.34% YoY

22.81% of Ch. 10

FY 2021-22 Exp. Rank #71

Balance

+7,527.51

Exports

7,632.94 ₹ Cr

0.2432% share

+60.53% YoY

7.94% of Ch. 10

Imports

105.43 ₹ Cr

0.0023% share

+29.43% YoY

25.08% of Ch. 10

FY 2022-23 Exp. Rank #64

Balance

+8,904.54

Exports

8,993.46 ₹ Cr

0.2484% share

+17.82% YoY

8.10% of Ch. 10

Imports

88.92 ₹ Cr

0.0015% share

−15.66% YoY

7.18% of Ch. 10

FY 2023-24 Exp. Rank #160

Balance

+3,339.24

Exports

3,660.10 ₹ Cr

0.1012% share

−59.30% YoY

4.02% of Ch. 10

Imports

320.86 ₹ Cr

0.0057% share

+260.84% YoY

29.10% of Ch. 10

FY 2024-25 Exp. Rank #294

Balance

−475.33

Exports

1,713.83 ₹ Cr

0.0463% share

−53.18% YoY

1.59% of Ch. 10

Imports

2,189.16 ₹ Cr

0.0359% share

+582.28% YoY

65.44% of Ch. 10

CAGR · 7-Year

Exports

−1.46% /yr

Imports

51.18% /yr

Consistently Deficit
Chapter 10 total

reference, FY 2024-25

Export

₹1,08,096.06 Cr

Import

₹3,345.29 Cr

Trade Balance

+1,04,750.77

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1005 ranks #294 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1005 and GST compliance.

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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