Maize HSN Code & GST Rate

The HSN code for maize (corn) is 1005 in India.

The exact HSN depends on the type of maize. For example, maize seed is classified under 10051000, while other maize varieties fall under 100590, including yellow dent corn, flint corn and popcorn.

The GST rate depends mainly on how the maize is supplied:

• Maize other than pre-packaged and labelled – Nil GST

• Pre-packaged and labelled maize – 5% GST

• Maize of seed quality – Nil GST

What Is the HSN Code for Maize?

The broad HSN heading for maize is:

1005 — Maize (Corn)

Important specific classifications include:

• 10051000 – Maize seed

• 10059011 – Yellow dent corn

• 10059019 – Other dent corn

• 10059020 – Flint corn

• 10059030 – Popcorn

• 10059090 – Other maize

The correct code depends on the variety and intended form of maize being supplied.

Maize HSN Code – Quick Summary

CBIC currently lists maize other than pre-packaged and labelled as Nil-rated, while pre-packaged and labelled maize attracts 5% GST.

Maize HSN Code Details

Maize falls under Chapter 10 of the HSN classification.

Government tariff schedules distinguish maize by seed quality and variety.

HSN Codes for Different Types of Maize

The exact HSN should therefore be selected based on the maize variety rather than using only the broad 1005 heading where more specific classification is available.

GST Rate on Maize

The GST rate on maize depends primarily on whether it is pre-packaged and labelled.

Maize Other Than Pre-Packaged and Labelled

Maize under HSN 1005 that is not pre-packaged and labelled attracts Nil GST.

CBIC lists:

HSN 1005 — Maize (corn), other than pre-packaged and labelled — Nil GST.

Pre-Packaged and Labelled Maize

Pre-packaged and labelled maize attracts:

5% GST

For an applicable intra-state supply:

• 2.5% CGST

• 2.5% SGST

For an applicable inter-state supply:

• 5% IGST

CBIC’s current rate schedule specifically places pre-packaged and labelled maize under the 5% GST slab.

Maize Seed

Maize of seed quality under Heading 1005 is Nil-rated. CBIC specifically confirms this treatment in its GST Rates FAQs.

Packaging Above 25 kg

CBIC clarified in 2024 that agricultural farm produce supplied in packages containing more than 25 kg or 25 litres is excluded from the relevant “pre-packaged and labelled” definition for this GST treatment.

Therefore, such qualifying supplies do not attract the 5% levy merely because they are packed.

What Is Included Under HSN 1005?

HSN 1005 covers maize or corn in different forms and varieties, including:

• Maize seed

• Dent corn

• Yellow dent corn

• Flint corn

• Popcorn

• Other maize grain

It does not automatically cover products that have been substantially processed into flour, meal, flakes or other preparations.

How to Choose the Correct HSN Code for Maize

1. Check whether the maize is seed quality

If supplied as maize seed:

10051000

CBIC confirms maize seed under Heading 1005 is Nil-rated.

2. Identify the maize variety

For non-seed maize:

• Yellow dent corn → 10059011

• Other dent corn → 10059019

• Flint corn → 10059020

• Popcorn → 10059030

• Other maize → 10059090

3. Check whether the product is processed

If maize has been converted into flour, meal, flakes or another processed cereal product, it may fall under a different HSN heading.

For example:

• Maize flour → HSN 1102

• Maize groats/meal → HSN 1103

4. Check the packaging status for GST

The HSN may remain under 1005, but the GST rate can change depending on whether the maize is:

• Pre-packaged and labelled

• Not pre-packaged and labelled

• Supplied in qualifying agricultural packages above 25 kg

How to Add Maize HSN Code to an Invoice

When creating an invoice for maize:

1. Enter the exact product name, such as Yellow Maize or Maize Seed.

2. Add the applicable HSN code.

3. Enter the quantity and taxable value.

4. Check whether the maize is pre-packaged and labelled.

5. Apply the applicable GST rate.

6. For Nil-rated maize, record the item with Nil GST treatment.

7. For applicable pre-packaged and labelled maize, apply 5% GST.

Example Invoice Entries

Related HSN Codes

Find Maize HSN Codes with myBillBook

Using the correct HSN code helps grain traders, wholesalers, retailers, feed businesses and agricultural suppliers apply the appropriate GST treatment and maintain accurate invoices.

With myBillBook‘s HSN Code Finder, you can search using the product name or description and identify the relevant HSN while creating GST invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 1005

• CBIC GST Rates FAQ — GST treatment of maize seed

• CBIC Circular No. 229/23/2024-GST — clarification on pre-packaged agricultural produce above 25 kg/25 litres

• Ministry of Commerce & Industry, Government of India — Indian tariff classifications for maize varieties

Last Reviewed: 30 September 2026

The GST rate on maize depends on packaging and labelling status. Processed maize products such as flour, meal or flakes may fall under different HSN headings.