--- title: "1007 HSN Code | HSN Code for Grain sorghum in India" description: "Know more about 1007 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1007 covering Grain sorghum." canonical: "https://busy.in/hsn/sub-chapter-1007/" --- # HSN Sub-chapter 1007: Grain sorghum Grain sorghum Part of [Chapter 10: Cereals](https://busy.in/hsn/chapter-10/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 10070010 | [Grain sorghum grain sorghum : other](https://busy.in/hsn/hsn-10070010/) | | 10070090 | [Buckwheat, Millet & Canary Seed; Jawar Seed Quality](https://busy.in/hsn/hsn-10070090/) | | 10071000 | [Seed . (other than pre-packaged and labelled)](https://busy.in/hsn/hsn-10071000/) | | 10079000 | [Other (excluding pre-packaged and labelled)](https://busy.in/hsn/hsn-10079000/) | ## Frequently asked questions ### What products are classified under HSN 1007 It includes Grain sorghum ### How should I document Grain sorghum sent for job work? Use a delivery challan for sending Grain sorghum to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### What should my invoice and records include for Grain sorghum? 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. ### Any special steps when selling Grain sorghum through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Any import/export nuance for Grain sorghum? 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. ### Can I claim ITC on inputs and services used for Grain sorghum? If your outward supply of Grain sorghum is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Can reverse charge ever apply to transactions involving Grain sorghum? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Grain sorghum are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 1007 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹141 Cr (−2.27% YoY) — 0.0038% of India's total exports - Imports: < ₹1 Crore (−90.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹141 Cr (Surplus); surplus rank #365 of 1233 sub-chapters - Share of Chapter 10: 0.13% of its exports; import side 0.00% - Rank within Chapter 10: #4 of 8 by export value; import-side #7 ### Key metrics - Export CAGR: -9.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #776 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +16.01% in FY 2022-23 - Contribution to Ch. 10: 0.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1007 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 | 255.09 | 0.0111% | — | 0.45% | — | — | — | — | — | #561 | | FY 2019-20 | 125.40 | 0.0057% | −50.84% | 0.26% | Nil | 0.0000% | — | 0.00% | +125.40 | #689 | | FY 2020-21 | 125.91 | 0.0059% | +0.41% | 0.17% | < ₹1 Crore | 0.0000% | — | 0.19% | +125.24 | #679 | | FY 2021-22 | 139.16 | 0.0044% | +10.52% | 0.14% | < ₹1 Crore | 0.0000% | −73.13% | 0.04% | +138.98 | #726 | | FY 2022-23 | 161.44 | 0.0045% | +16.01% | 0.15% | < ₹1 Crore | 0.0000% | −94.44% | 0.00% | +161.43 | #725 | | FY 2023-24 | 144.60 | 0.0040% | −10.43% | 0.16% | < ₹1 Crore | 0.0000% | +900.00% | 0.01% | +144.50 | #748 | | FY 2024-25 | 141.32 | 0.0038% | −2.27% | 0.13% | < ₹1 Crore | 0.0000% | −90.00% | 0.00% | +141.31 | #776 | - CAGR (7-year): exports -9.37%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1007 export-import analysis ### Export decline: -9.37% CAGR over 7 years India's exports under HSN Sub-Chapter 1007 have declined at a compound annual rate of -9.37% over 7 fiscal years, falling from ₹255.09 Crore in FY 2018-19 to ₹141.32 Crore in FY 2024-25. ### HSN Sub-Chapter 1007 ranked #776 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1007 ranks #776 out of 1233 sub-chapters by total export value. Within Chapter 10, it ranks #4 of 8. By trade surplus, it ranks #365 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1007 exports The strongest single-year export movement for HSN Sub-Chapter 1007 was recorded in FY 2022-23, when exports surged by 16.01% over the prior year. ### India maintains a trade surplus of ₹141.31 Crore in HSN Sub-Chapter 1007 goods In FY 2024-25, India's exports of ₹141.32 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹141.31 Crore — ranking #365 of 1233 by surplus magnitude. ### HSN Sub-Chapter 1007 contributes 0.13% of Chapter 10 exports — ranked #4 Among the 8 sub-chapters under Chapter 10, HSN Sub-Chapter 1007 ranks #4 by export value — accounting for 0.13% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #7). ## 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)](https://busy.in/hsn/sub-chapter-1005/) | ₹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 (this hsn sub-chapter) | ₹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/) | | 1005 | [Maize (corn)](https://busy.in/hsn/sub-chapter-1005/) | | 1006 | [Rice](https://busy.in/hsn/sub-chapter-1006/) | | 1008 | [Buckwheat, millet, canary seeds](https://busy.in/hsn/sub-chapter-1008/) |