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Free Tools/HSN Code Finder/Chapter 10/HSN 1005
HSN 10054-Digit Heading

HSN 1005: Maize – GST Rate

HSN 1005 covers maize (Corn). GST on HSN 1005 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 7 tariff items, for example 1005 10 00, 1005 90 00 and 1005 90 11.

Chapter 10: Cereals

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1005

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Maize (corn), other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 66 (Spec: 1005)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Maize (corn), pre-packaged and labelled

Reference: Schedule I, S. No. 47 (Spec: 1005)
Other entries in this chapter (1)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods of seed quality

Reference: Schedule EXEMPT, S. No. 56 (Spec: 07, 09 or 10)

Sub-Headings & Tariff Items Under 1005

Showing 9 sub-classification codes with complete hierarchy descriptions.

1005106-Digit Sub-heading

Chain: Cereals > Maize (Corn) > Seed

100510008-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Seed > Seed

1005906-Digit Sub-heading

Chain: Cereals > Maize (Corn) > Other:

100590008-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Other: > Maize (Corn)Other

100590118-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Other: > Yellow

100590198-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Other: > other

100590208-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Other: > Flint corn (Zeamays var. Indurata)

100590308-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Other: > Pop Corn (Zeamays Var. Everta)

100590908-Digit Tariff Item

Chain: Cereals > Maize (Corn) > Other: > Other

Other Headings in Chapter 10

HSN 1001
Wheat And Meslin
HSN 1002
Rye
HSN 1003
Barley
HSN 1004
Oats
HSN 1006
Rice
HSN 1007
Grain Sorghum
HSN 1008
Buckwheat Millet And Canary Seeds, Other Cereals
HSN 1009
other
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