HSN Code 1005
Maize (corn)
GST rate
| Maize (corn), pre-packaged and labelled | 5% |
| Maize (corn), other than pre-packaged and labelled | Nil |
Codes under 1005
| Code | Description | GST rate |
|---|---|---|
| 1005 10 | Seed | Varies |
| 1005 90 | Maize (corn) › Other | Varies |
| 1005 90 00 | Maize (corn)other | Varies |
| 1005 90 11 | Yellow | Varies |
| 1005 90 20 | Flint corn (zeamays var. Indurata) | Varies |
| 1005 90 30 | Pop corn (zeamays var. Everta) | Varies |
Frequently Asked Questions
What is the HSN code for maize (corn)?
The HSN code for maize (corn) is 1005, under Chapter 10 (Wheat, rice, maize and other cereals).
What is the GST rate on maize (corn)?
It depends on the specific item: maize (corn), pre-packaged and labelled is 5%; maize (corn), other than pre-packaged and labelled is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.